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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Customs news

Customs & Global Trade

2017 March, 16

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Temporary application of a generalised reverse-charge mechanism in relation to supplies of goods and services above a certain threshold

European VAT

2017 March, 02

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

French VAT

2017 March, 02

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Complex supply – Ski rental associated with insurance and transport services

French VAT

2017 March, 02

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Loyalty programs: Deductibility of the VAT invoiced by participating companies

French VAT

2017 February, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Refusal to grant a tax exemption to an intra-community supply due to the absence of VAT identification number in the country of arrival

European VAT

2016 December, 12

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Fixed establishment (“supplier”)

European VAT

2016 December, 12

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

French VAT

2016 November, 16

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
VAT Expert Group (VEG) – September 2016 Report

European VAT

2016 November, 16

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Retrospective effect of a corrected invoice

European VAT

2016 November, 16

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Scope of the mention describing the service acquired and value of complementary annexes to the invoice

European VAT

2016 November, 16

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Reverse-charge mechanism for import VAT in France

2016 November, 16

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

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