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
New development as regards invoicing
Taxable persons established outside the European Union and which do not carry out VAT taxable transactions in France can claim for the refund of the VAT incurred in France, under
Covid-19 : the reduced VAT rate of 5.5% is now applicable to supplies and intra-Community acquisitions of certain protective equipment and personal hygiene products.
The government is adjusting the VAT rules in order to try to limit the sale price of certain equipment and personal hygiene products essential in the fight against Covid-19 virus.
In a press release dated March 22, 2020, the French Ministry announced an accelerated reimbursement of VAT refund claims in order to help businesses during this difficult period. This acceleration
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