Société Computacenter (Administrative Court of Montreuil, 16 February 2016, n°1503203) The French tax authorities rejected a claim for a VAT refund filed by a company concerning invoices on which French
Commission Delegated Regulation (EU) 2016/341 of 17 December 2015
The Union Customs Code provides for the digitisation of the exchange of information between economic operators and the customs authorities. The Commission Delegated Regulation 2016/341 of 17 December 2015 provides
Outsourced insurance claims handling
The Polish company Aspiro carried out, for and on behalf of an insurer, services relating to the settlement of insurance claims, including, in particular, reception and registration of claims, determination
Recharge of an insurance policy taken out by a group parent company
The parent company of a corporate group took out an insurance policy, the cost of which it recharged to its subsidiaries exempt from VAT. The French tax authorities challenged this
VAT Committee – Guidelines resulting from the 105th meeting – VAT treatment of the sharing economy
The VAT Committee agreed that the users of sharing platforms are subject to the main rules provided by Directive 2006/112/EC to determine whether they fall within the scope of VAT.
The customs statute of limitations has been extended in France
The last Amending Finance Bill for 2015 has abruptly aligned the French statute of limitations on the new Union Customs Code (UCC) that will enter into force as from May
Macron Act: limitation of the application scope of the Single Agreement (“Convention Unique”)
As part of the ongoing discussions on the Economic Growth, Activity and Equal Opportunities Bill (known as the “Macron Bill”), the French National Assembly adopted an amendment changing the scope
Distressed companies: overview of the several reforms in 2014
Bankruptcy Law has been deeply reformed in 2014, mostly because of the Government Regulation (“Ordonnance”) of March 12th, its Decree of Implementation of June 30th, the Ministerial Ruling of July
It is now possible to conclude an agreement with the social security authorities (« Urssaf »)!
The French Social Security Financing Act (“LFSS”) for 2015 opens the possibility for companies to sign an agreement (“transaction”) with Urssaf as from October 1st, 2015. The application decree of
New developments in customs matters
The new Union Customs Code (UCC) will come into force on 1 May 2016, repealing the old Code of 1992. Certain key measures should be taken into account in order