The French tax administration (FTA) has just published on the impôt.gouv website the useful documents relating to the procedures for declaring the registers kept by payment service providers for the
Anne Gerometta
Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats.
She advises international groups on their indirect tax issues.
Anne notably assists operators from the Financial Sector – bank, insurance and asset management- with respect to indirect tax (VAT, salary tax and IPT, …etc) with an aim to ensure tax security and competitiveness.
Anne has a strong expertise in indirect tax management within ERPs and has carried out significant projects to resettle indirect tax parameters within Information Systems.
Anne has carried out several implementation of VAT groups through an end to end approach combining together with the other expertise from Deloitte (accounting, finance, Information Systems, project management, …etc) all the needs, beyond tax, requested by such projects.
+33 (0)1 40 88 29 14Anne Gerometta
Deloitte Société d'Avocats
Indirect Tax
Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats.
She advises international groups on their indirect tax issues.
Anne notably assists operators from the Financial Sector – bank, insurance and asset management- with respect to indirect tax (VAT, salary tax and IPT, …etc) with an aim to ensure tax security and competitiveness.
Anne has a strong expertise in indirect tax management within ERPs and has carried out significant projects to resettle indirect tax parameters within Information Systems.
Anne has carried out several implementation of VAT groups through an end to end approach combining together with the other expertise from Deloitte (accounting, finance, Information Systems, project management, …etc) all the needs, beyond tax, requested by such projects.
France
VAT Group: Towards an opening of the regime to all sectors of activity?
The Social Security Financing Bill for 2024 plans to extend the benefit of the VAT group regime to companies not subject to salaries tax. As a preliminary reminder, salaries tax
Option to tax banking and financial services: update of the French tax authorities’ guidelines
The French tax authorities (FTA) published on June 22, 2022 an updated version of their guidelines relating to the financial and banking transactions that may be subject to VAT upon
VAT treatment of insurance, reinsurance and related services supplied by insurance brokers and intermediaries: update of the French tax authorities’ guidelines
The French tax authorities updated their official guidelines on 27 April 2022 concerning the VAT exemption of insurance and reinsurance transactions and the supply of services relating to these transactions
VAT grouping rules and services between a head office and a branch: update of the French tax authorities’ guidelines
The French tax authorities updated their official guidelines on 29 December 2021 concerning services supplied between a head-office and a branch. These changes are intended to take into account the
VAT and financial services: towards a selective option to tax regime
Within the framework of the 2022 Finance Bill, it is envisaged to modify the option to tax (OTT) regime for banking and financial services. The VAT option in the current
Skandia – First application by the French Administrative Supreme Court (BNP Paribas Securities Services case)
In a decision dated November 4, 2020 (no. 435295, “BNP Paribas Securities Services”), the French Administrative Supreme Court (Conseil d’Etat) has applied for the first time the “Skandia” case law
French VAT Group: the modalities and conditions of the future regime unveiled
The 2021 Draft French Finance Bill released on 28 September 2020 introduces VAT Grouping provisions as well as a modification of the scope of the cost sharing exemption provided for
Morgan Stanley Case-Law (C-165/17), January 24th, 2019
Related Posts Preliminary questions asked to the CJEU, « Morgan Stanley » caseMorgan Stanley – Preliminary Questions
Circular of 20 April 2017, concerning the application of late interests in case of late payment of some customs receivables
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. Since the 2016 Amending Finance Law,