Gökhan Aktas

Deloitte Société d'Avocats • Indirect Tax

Gökhan joined Deloitte Société d’Avocats’ indirect tax team in January 2020.

He currently holds the position of Senior Manager.

His usual area of expertise covers French VAT and other French indirect taxes (e.g. payroll tax, other local taxes). He also covers aspects of indirect taxation for the French overseas departments (Guadeloupe, Martinique, La Réunion) and regions (French Polynesia, New Caledonia, etc.).

+33 1 40 88 85 81
Deloitte Société d'Avocats
Indirect Tax

Gökhan joined Deloitte Société d’Avocats’ indirect tax team in January 2020.

He currently holds the position of Senior Manager.

His usual area of expertise covers French VAT and other French indirect taxes (e.g. payroll tax, other local taxes). He also covers aspects of indirect taxation for the French overseas departments (Guadeloupe, Martinique, La Réunion) and regions (French Polynesia, New Caledonia, etc.).

France

“No shows”: VAT taxation in the case of clients no-show without prior cancellation of their reservation

By Bertrand Jeannin, Delphine Nicault, Gökhan Aktas /

In two decisions dated October 9, 2024 (CE no. 472257, Société Hôtelière Paris Eiffel Suffren and CE no. 489947, Société AccorInvest) rendered in the hotel industry, the French Administrative Suprême