Accueil French VAT

The 108th VAT Committee’s working papers report the principal subjects discussed during this meeting. The following subjects have notably been discussed: possible qualification of advisory services by credit intermediaries as negotiation of credit; scope of the notion of electronically supplied services: minimal human intervention (second follow up); substantive importance of the VAT identification number of the recipient for the exemption of intra-Community supplies; adjustment of input VAT deduction where a taxable person is carrying out both economic activities and non-economic activities; possible VAT implication of transfer pricing; VAT aspects of centralized clearance for customs upon importation…

  • Michel Guichard

    Michel Guichard, as a Partner, was responsible for the Indirect Tax (VAT Customs) practice and then for the Tax Litigation…

  • Bertrand Jeannin

    Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT…

  • Nicolas Kazandjian

    Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Société d’Avocats…

  • Vanessa Irigoyen

    With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for…

  • Anne Gerometta

    Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats. She advises international groups on their indirect tax issues. Anne…

  • Delphine Nicault

    Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day…