In its judgment of June 13, 2025 (No. 2222022, Société Mosaïc Finance), the Paris Lower Administrative Court held that connection fees charged by foreign stock exchanges should not be subject
2025 finance bill adopted by Parliament
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 6 February 2025, France’s 2025 finance bill was adopted by
“No shows”: VAT taxation in the case of clients no-show without prior cancellation of their reservation
In two decisions dated October 9, 2024 (CE no. 472257, Société Hôtelière Paris Eiffel Suffren and CE no. 489947, Société AccorInvest) rendered in the hotel industry, the French Administrative Suprême
Place of taxation of B2C rentals of movable goods: the Administration publishes its guidelines on the modification of the regime resulting from the Finance Act for 2024
The Finance Act for 2024 (Article 112, I-B) has extended the cases of taxation in France of rental services of movable goods (other than means of transportation), carried out for
DAC7: temporary closure of the French reporting portal and first field feedback
The first DAC7 reporting campaign concluded in France on January 31, 2024. However, it was not without its challenges, and several operators encountered difficulties during the process. A Technical Challenge:
CESOP – Practical details available now!
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
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
Eleventh package of restrictive measures against Russia: beware of export diversions, particularly for products containing semi-conductors!
Since the beginning of the Russian invasion of Ukraine, a number of economic and individual measures – known as “sanctions packages” – have been taken by the European Union. In
Extension of e-invoicing and introduction of e-reporting in France – publication of an English version of the external specifications
French tax authorities have published an English version of the “external specifications” that contain all documents describing the formats for exchanges with the public invoicing portal in the context of
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