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
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
Reverse-charge mechanism for import VAT in France

European VAT

2016 July, 12

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

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