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
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
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
2022 draft finance bill released
France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021
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
2021 finance law adopted by Parliament
The French parliament adopted on 17 November 2020 the 2021 finance law. This article summarizes some of the law’s key provisions applicable to companies, some of which are the same
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