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
Digitalization of paper invoices in France
Up to January 1st, 2017, the ingoing « paper » invoices had to be kept and stored only in their original format (i.e. paper) in order to support the input
Proposals for Directives amending the rules on the fixing of rates and those applicable to small enterprises
On January 18th, 2018, the Commission proposed two directives aimed at giving Member States more flexibility in setting VAT rates and simplifying the rules for small businesses. With regard to
Adoption of Commission’s proposals by the Council
On December 5th, 2017, the Council adopted the Commission’s proposals. The new rules, which will enter into force gradually by 2021, aim to simplify VAT rules and prevent fraud. Thus,
A new decision of the EUCJ concerning complex supplies
With this judgment, the EUCJ confirms its long-standing case law on complex services. In the present case, the price paid by the customer for the visit of the Ajax Amsterdam
Inclusion of stock transfer from France to another Member State regarding the C3S tax basis
Lubrizol brought the case before the French Supreme Court, claiming that the Social solidarity contribution (C3S) tax computed on the transfers of stocks from France to another Member State should
Finance Law for 2018 and Corrective Finance Law for 2017: main VAT measures
This year, the new measures included in the Finance Law do not introduce significant changes in the VAT rules but include interesting information. Indeed, some simplification are introduced (notably as
VAT refund procedure for EU nonresident taxable persons in France
On 4 December 2017, the French Administrative Supreme Court (Conseil d’Etat) issued a decision, concluding that the French tax authorities (FTA) may not reject a VAT refund claim submitted after
Lagardère: end of the story
On 13 December 2017, the French Administrative Supreme Court (Conseil d’Etat) issued a new decision according to which the rebilling, without markup, by a mix holding, of advisory costs incurred
VAT regime applicable to meal provisions for free by a company to its employees
The company Autogrill Côté France operates restaurants located on the French highway network. In the frame of its activities, the company provides meals to its employees for free. In its