Odile Courjon

• Covid-19 and the french VAT returns: Tax authorities propose new practical arrangements for businesses facing difficulties

  Coronavirus

  2020 April, 21

  Vanessa Irigoyen, Odile Courjon

• Sending scanned paper invoices by e-mail during the health emergency period: can the obligations of the parties be simplified by tolerance?

  Coronavirus

  2020 April, 21

  Vanessa Irigoyen, Odile Courjon

• Customs value – Transfer pricing adjustments

  European VAT

  2018 March, 07

  Odile Courjon, Marie Manuelli

• VAT treatment of groups of persons formed in the financial and insurance sectors

  Bank, Finance, Insurance

  2017 November, 09

  Odile Courjon, William Stemmer

• The Google case : lack of VAT establishment in France

  European VAT

  2017 October, 11

  Odile Courjon, Ruthy Zaghdoun

• French Customs Authorities comments for exports performed by non-established companies

  Customs & Global Trade

  2017 October, 11

  Odile Courjon, Marie Manuelli

• 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

• Advocate General’s conclusions – Limitation of the application of Article 261 B of the French Tax Code to specific sectors of activity

  Bank, Finance, Insurance

  2017 May, 11

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