In a decision dated May 26, 2021 (n° 2021-908 QPC), the French Constitutional Council (i.e., “Conseil Constitutionnel”) ruled that the fine provided for in article 1737, I-3 of the FTC
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New development as regards invoicing
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E-commerce: the subscription campaign to the VAT one-stop shop (OSS-IOSS) is opened.
Since April 22nd, the one stop shop – OSS, in its new version, has been opened for subscription. The one-stop shop system enables to report VAT due within the European Union