Accueil Authors Delphine Nicault

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 VAT issues.

She developed an expertise in the VAT and RETT real estate sector.

She also works on e-invoicing related aspects.

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Reverse-charge mechanism for import VAT in France

European VAT

2016 July, 12

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Receipt of dividends by a holding company

French VAT

2016 June, 26

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Law on the “Economie Bleue” – Reverse charge of VAT on importation – Simplifications for EU established businesses

European VAT

2016 June, 26

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Concept of supply of services for consideration

Real Estate VAT

2016 June, 26

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Partial exemption calculation

Real Estate VAT

2016 June, 26

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
APR Services: Reduced rate for personal care services

French VAT

2016 May, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Opinion of the VEG of 20 May 2016 on the action plan for the adoption of a definitive VAT regime

European VAT

2016 May, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
MK2: Multiple-usage or “carnet” tickets

French VAT

2016 May, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Het Oudeland Beheer BV (CJUE, 28 April 2016, case C-128/14)

Real Estate VAT

2016 May, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Gemeente Borsele (CJUE, 12 May 2016, case C-520/14)

European VAT

2016 May, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Contract of transport – Scope of VAT

French VAT

2016 April, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
VAT Committee – 106^th Meeting – Working papers

French VAT

2016 April, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot

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