Further to a letter dated 2 April 2020 sent to the French organization MEDEF (representing French businesses), the French administration published practical solutions for the filing of the next VAT
Sending scanned paper invoices by e-mail during the health emergency period: can the obligations of the parties be simplified by tolerance?
Further to a question of the French organization MEDEF (representing French businesses) about the consequences of sending scanned paper invoices by e-mail during the health emergency period, the French tax
E-commerce: clarification about the obligations laying on logistic warehouses operators
A decree of March 24, 2020 completes the new obligations laying on the logistic warehouses operators introduced by the Finance Act for 2020 and in force since January 1st, 2020.
Skarpa Travel s.p. European case: important clarifications regarding the VAT Tour-Operating margin scheme (TOMS)
This article was originally published in Le Quotidien du Tourisme on January 21, 2019. It is reproduced on our blog with the agreement of the publisher. VAT Tour operator margin
Supplies of goods and services on aircrafts
All non-French airlines may benefit from the VAT exemption without limitation. According to French VAT rules, the supply, modification, repair, maintenance, chartering and hiring of the aircrafts used by French
Recovery of VAT on costs incurred in the event of an unrealized transfer of securities
The context is as follows. C&D FOODS is the holding company of a group of companies. This company indirectly owns AROVIT PETFOOD via a subholding company. C&D FOODS provides management
Interests of bonds convertible into shares and VAT prorata
The Supreme Court recalls the solution held by the CJEU in the EDM case (April 29, 2004; aff.C-77/01) according to which the annual grant by a holding company of remunerated
Permanent establishment – Intragroup supply of services
The Administrative Court of Appeal of Paris reminds that a permanent establishment may only be qualified, notwithstanding the main criteria of the head office, as the place of supply of
Exempt Intra-Community supplies and chain transactions
Further to a preliminary query, the CJEU considered that in the case of two successive sales with a single intra-Community transport carried out by the final purchaser, the second transfer
VAT refund claim: in which circumstances a VAT credit denied by the FTA may be carried-forward on a further return?
In 2007, a company applied for a VAT refund claim. Further to a tax audit, the FTA rejected this claim in 2008. The company did not challenge this decision and