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
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.
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
French tax authorities have published an English version of the “external specifications” that contain all documents describing the formats for exchanges with the public invoicing portal in the context of
As a reminder, an ordinance relating to the generalization of e-invoicing in the frame of domestic B2B transactions and e-reporting have been published on September 16th, 2021. The ordinance was
Executive Decree No 21-145 of April 17th, 2021 setting out the list of activities of a strategic nature has been published in the Official Gazette No 30 of April 22nd,
The decree n°2021-507 dated April 27, 2021 (FROJ dated April 29) has just confirmed it: operators established outside the EU, neither established nor subject to VAT compliance obligations in France,
Directive 2008/9/CE – so called « 8th Directive » As per our information, regarding the VAT charged in 2020 to companies established in Great-Britain, the access to the refund portal
As of today, in France, e-invoicing is compulsory in the frame of B2G transactions only. In this respect, the companies must set-up or post their e-invoices in the Chorus portal.
A quick update on the latest Brexit developments following the draft Brexit withdrawal agreement (the Agreement) which was released on 14 November 2018 following agreement in principle by the UK
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,
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. The tax authorities’ extended statute of