In 2007, a company applied for a VAT refund claim. Further to a tax audit, the FTA rejected this claim in 2008. The company did not challenge this decision and
Digitalization of paper invoices in France
Up to January 1st, 2017, the ingoing « paper » invoices had to be kept and stored only in their original format (i.e. paper) in order to support the input
Proposals for Directives amending the rules on the fixing of rates and those applicable to small enterprises
On January 18th, 2018, the Commission proposed two directives aimed at giving Member States more flexibility in setting VAT rates and simplifying the rules for small businesses. With regard to
Adoption of Commission’s proposals by the Council
On December 5th, 2017, the Council adopted the Commission’s proposals. The new rules, which will enter into force gradually by 2021, aim to simplify VAT rules and prevent fraud. Thus,
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
A new decision of the EUCJ concerning complex supplies
With this judgment, the EUCJ confirms its long-standing case law on complex services. In the present case, the price paid by the customer for the visit of the Ajax Amsterdam
Inclusion of stock transfer from France to another Member State regarding the C3S tax basis
Lubrizol brought the case before the French Supreme Court, claiming that the Social solidarity contribution (C3S) tax computed on the transfers of stocks from France to another Member State should
Ghana : Highlights of recent tax laws
Background Following government’s tax policy proposals in the 2018 budget and economic policy statement, there was the need to amend certain tax laws in order to bring the proposals into
FOCUS ON the French labor law reform: the new outlines of the text definitively adopted
With the executive order of December 20, 2017, the purpose of which was primarily to correct certain errors and inconsistencies, as well as the latest implementing decrees published at the
Finance Tax Act for 2018 Anticipate impact and renewed opportunity for qualified share schemes
New free shares acquisition gain regime (so-called “Macron II” regime) The free shares tax and social regime has been modified by the 2018 Finance Tax Act (adopted on December 30th,