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
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
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
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
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
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
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
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
In this decision, the Nantes Administrative Court of Appeal opts for a strict vision of the VAT exemption applicable to activities performed by insurance intermediaries as provided for in article
In these three jugdments, dated September 21st, 2017, the CJEU stated that the VAT exemption provided for in article 261 of the FTC could not apply to insurance and financial