The French tax administration (FTA) has just published on the impôt.gouv website the useful documents relating to the procedures for declaring the registers kept by payment service providers for the
CESOP – Practical details available now!
VAT Group: Towards an opening of the regime to all sectors of activity?
The Social Security Financing Bill for 2024 plans to extend the benefit of the VAT group regime to companies not subject to salaries tax. As a preliminary reminder, salaries tax
Option to tax banking and financial services: update of the French tax authorities’ guidelines
The French tax authorities (FTA) published on June 22, 2022 an updated version of their guidelines relating to the financial and banking transactions that may be subject to VAT upon
VAT treatment of insurance, reinsurance and related services supplied by insurance brokers and intermediaries: update of the French tax authorities’ guidelines
The French tax authorities updated their official guidelines on 27 April 2022 concerning the VAT exemption of insurance and reinsurance transactions and the supply of services relating to these transactions
VAT grouping rules and services between a head office and a branch: update of the French tax authorities’ guidelines
The French tax authorities updated their official guidelines on 29 December 2021 concerning services supplied between a head-office and a branch. These changes are intended to take into account the
VAT and financial services: towards a selective option to tax regime
Within the framework of the 2022 Finance Bill, it is envisaged to modify the option to tax (OTT) regime for banking and financial services. The VAT option in the current
Skandia – First application by the French Administrative Supreme Court (BNP Paribas Securities Services case)
In a decision dated November 4, 2020 (no. 435295, “BNP Paribas Securities Services”), the French Administrative Supreme Court (Conseil d’Etat) has applied for the first time the “Skandia” case law
French VAT Group: the modalities and conditions of the future regime unveiled
The 2021 Draft French Finance Bill released on 28 September 2020 introduces VAT Grouping provisions as well as a modification of the scope of the cost sharing exemption provided for
Morgan Stanley Case-Law (C-165/17), January 24th, 2019
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