During a tax audit, when a company submits to the Administration several groups of projects divided into several sub-projects, batches and research topics, the Administration is entitled to control the
Certification by the French Ministry of Research and projects’ eligibility
A project successfully used for a certification by the French Ministry of Research was later considered non eligible by experts from the Ministry, during an audit triggered by the company
French corporate income tax surcharge of 3% on dividends: Claims to be filed now
French companies should take precautionary action now in order to claim the French corporate income tax surcharge of 3% paid in 2014, 2015 and 2016. Last week, a so called
Request for re-fund of French VAT reported in US dollars on invoices
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