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
Receipt of dividends by a holding company

French VAT

2016 June, 26

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Law on the “Economie Bleue” – Reverse charge of VAT on importation – Simplifications for EU established businesses

European VAT

2016 June, 26

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Concept of supply of services for consideration

Real Estate VAT

2016 June, 26

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

Real Estate VAT

2016 June, 26

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot
APR Services: Reduced rate for personal care services

French VAT

2016 May, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Opinion of the VEG of 20 May 2016 on the action plan for the adoption of a definitive VAT regime

European VAT

2016 May, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
MK2: Multiple-usage or “carnet” tickets

French VAT

2016 May, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Het Oudeland Beheer BV (CJUE, 28 April 2016, case C-128/14)

Real Estate VAT

2016 May, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Gemeente Borsele (CJUE, 12 May 2016, case C-520/14)

European VAT

2016 May, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
Contract of transport – Scope of VAT

French VAT

2016 April, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
VAT Committee – 106^th Meeting – Working papers

French VAT

2016 April, 27

Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot
P&O Ferrymasters Ltd – Fixed establishment

French VAT

2016 April, 27

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

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