Since the beginning of the Russian invasion of Ukraine, a number of economic and individual measures – known as “sanctions packages” – have been taken by the European Union. In
Bérenger Richard
Bérenger is attorney-at-law at the Bar of the Hauts-de-Seine.
He has 10 years of experience as French VAT, customs and other indirect taxes pracioneer with Deloitte Société d’Avocats.
He has developped a strong expertise concerning the indirect tax matters triggered by travel agencies, tour operators, Airlines and hotels.
Bérenger Richard
Deloitte Société d'Avocats
Indirect Tax
Bérenger is attorney-at-law at the Bar of the Hauts-de-Seine.
He has 10 years of experience as French VAT, customs and other indirect taxes pracioneer with Deloitte Société d’Avocats.
He has developped a strong expertise concerning the indirect tax matters triggered by travel agencies, tour operators, Airlines and hotels.
France
Skarpa Travel s.p. European case: important clarifications regarding the VAT Tour-Operating margin scheme (TOMS)
This article was originally published in Le Quotidien du Tourisme on January 21, 2019. It is reproduced on our blog with the agreement of the publisher. VAT Tour operator margin
Supplies of goods and services on aircrafts
All non-French airlines may benefit from the VAT exemption without limitation. According to French VAT rules, the supply, modification, repair, maintenance, chartering and hiring of the aircrafts used by French
Interests of bonds convertible into shares and VAT prorata
The Supreme Court recalls the solution held by the CJEU in the EDM case (April 29, 2004; aff.C-77/01) according to which the annual grant by a holding company of remunerated
Exempt Intra-Community supplies and chain transactions
Further to a preliminary query, the CJEU considered that in the case of two successive sales with a single intra-Community transport carried out by the final purchaser, the second transfer