Marie Manuelli

The French customs administration issued new guidelines on 3 March 2020 that amend the administration’s position regarding exports from France by non-EU companies. The new rules will become effective on

The Administrative Court of Appeal of Paris reminds that a permanent establishment may only be qualified, notwithstanding the main criteria of the head office, as the place of supply of

In 2007, a company applied for a VAT refund claim. Further to a tax audit, the FTA rejected this claim in 2008. The company did not challenge this decision and

Up to January 1st, 2017, the ingoing « paper » invoices had to be kept and stored only in their original format (i.e. paper) in order to support the input

On January 18th, 2018, the Commission proposed two directives aimed at giving Member States more flexibility in setting VAT rates and simplifying the rules for small businesses. With regard to

On December 5th, 2017, the Council adopted the Commission’s proposals. The new rules, which will enter into force gradually by 2021, aim to simplify VAT rules and prevent fraud. Thus,

The EUCJ rejects the agreed customs value between the parties, which consisted partly of an amount initially invoiced and declared and partly of a flat-rate adjustment made after the end

With this judgment, the EUCJ confirms its long-standing case law on complex services. In the present case, the price paid by the customer for the visit of the Ajax Amsterdam

Lubrizol brought the case before the French Supreme Court, claiming that the Social solidarity contribution (C3S) tax computed on the transfers of stocks from France to another Member State should