Further to a letter dated 2 April 2020 sent to the French organization MEDEF (representing French businesses), the French administration published practical solutions for the filing of the next VAT
Covid-19 and the french VAT returns: Tax authorities propose new practical arrangements for businesses facing difficulties
Sending scanned paper invoices by e-mail during the health emergency period: can the obligations of the parties be simplified by tolerance?
Further to a question of the French organization MEDEF (representing French businesses) about the consequences of sending scanned paper invoices by e-mail during the health emergency period, the French tax
Customs value – Transfer pricing adjustments
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
VAT treatment of groups of persons formed in the financial and insurance sectors
In these three jugdments, dated September 21st, 2017, the CJEU stated that the VAT exemption provided for in article 261 of the FTC could not apply to insurance and financial
The Google case : lack of VAT establishment in France
Google Ireland Limited (GIL) provides to French customers, in accordance with a contract signed with Google France (GF), advertising services via the research engine “AdWords”. In its decision, the Administrative
French Customs Authorities comments for exports performed by non-established companies
In order to try to alleviate the difficulties experienced in cases of exports performed by non-established companies, further details have been provided by the French Customs Authorities regarding the formalities
Circular of 20 April 2017, concerning the application of late interests in case of late payment of some customs receivables
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. Since the 2016 Amending Finance Law,
Hidden activity’s definition
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. The tax authorities’ extended statute of
VAT exemption for College’s training restaurant
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. The CJEU ruled that activities carried
Interpretation of article 261 B of the French Tax Code
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. This ruling (Commission v/ Luxembourg case