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

Real Estate VAT

2024 October, 25

Bertrand Jeannin, Delphine Nicault, Gökhan Aktas
Extension of e-invoicing and introduction of e-reporting in France – publication of an English version of the external specifications

French VAT

2022 September, 20

Vanessa Irigoyen, Delphine Nicault, Manon Badet
E-invoicing – entry into force of the new rules postponed to July 1, 2024

French VAT

2021 September, 16

Vanessa Irigoyen, , Delphine Nicault
13rd Directive VAT refund claims: electronic filing will become mandatory

French VAT

2021 April, 30

Vanessa Irigoyen, Delphine Nicault, Nicolas Kazandjian
Refund of French VAT incurred in 2020 by GB taxable persons neither established nor filing VAT returns in France

Brexit

2020 December, 16

Vanessa Irigoyen, Delphine Nicault, Nicolas Kazandjian
France – e-invoicing and e-reporting will become mandatory in France between 2023 and 2025

E-Commerce

2020 December, 11

Vanessa Irigoyen, Delphine Nicault
Brexit – The withdrawal agreement – VAT & customs aspects

Brexit

2018 November, 20

Vanessa Irigoyen, Delphine Nicault
Circular of 20 April 2017, concerning the application of late interests in case of late payment of some customs receivables

Indirect Tax

2017 June, 08

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

French VAT

2017 June, 08

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
VAT exemption for College’s training restaurant

European VAT

2017 June, 08

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Interpretation of article 261 B of the French Tax Code

European VAT

2017 June, 08

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Decree of 22 March 2017 about the digitalization of invoices, entered into force on March 30, 2017

French VAT

2017 May, 11

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Advocate General’s conclusions – Limitation of the application of Article 261 B of the French Tax Code to specific sectors of activity

Bank, Finance, Insurance

2017 May, 11

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
108^th VAT Committee – 27-28 March 2017– Working papers

French VAT

2017 May, 11

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Preliminary questions asked to the CJEU, « Morgan Stanley » case

Bank, Finance, Insurance

2017 May, 09

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
French VAT refund claims filed by EU businesses non-established in France under the “8^th VAT Directive” Refund procedure

Tax Controversy

2017 April, 14

Vanessa Irigoyen, Delphine Nicault, Xixi Zhang
Taking over, on the BOFiP database, of the recent case law relating to complex operations

French VAT

2017 March, 29

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

French VAT

2017 March, 29

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Application of the VAT reduced rate to digital books

E-Commerce

2017 March, 29

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Integration in the customs value of trademark license rights between companies of the same group

Customs & Global Trade

2017 March, 29

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Reference for a preliminary ruling – C3S tax in France

European VAT

2017 March, 16

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Involvement of a holding company in the management of its subsidiaries

European VAT

2017 March, 16

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Material conditions of intracommunity supplies exemption

European VAT

2017 March, 16

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

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