As a reminder, a decree dated June 26th, 2014 had introduced an electronic invoicing obligation for suppliers invoicing the State, local authorities and their respective public institutions and detailed the
Wages of the members of the executive board to be taken into account in the basis of the payroll tax
Up until March 2016, according to the Tax Authorities guidelines, all the wages of directors mentioned in article 80 ter of the French Tax Code had to be included in
The Google case : lack of VAT establishment in France
Google Ireland Limited (GIL) provides to French customers, in accordance with a contract signed with Google France (GF), advertising services via the research engine “AdWords”. In its decision, the Administrative
Simplification of the anti-fraud provision for cash-register software: publication of an FAQ
The publication of an FAQ by the French Administration answers some of the various questions asked by businesses following the simplification of this provision, now limited to cash-register software. In
Hidden activity’s definition
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. The tax authorities’ extended statute of
Decree of 22 March 2017 about the digitalization of invoices, entered into force on March 30, 2017
So far, « paper » invoices had to be kept and stocked only in their original format. If, from January 2017, it is possible to keep under an electronical format
108th VAT Committee – 27-28 March 2017– Working papers
The 108th VAT Committee’s working papers report the principal subjects discussed during this meeting. The following subjects have notably been discussed: possible qualification of advisory services by credit intermediaries as
« Groupements 261 B » – the CJEU has just delivered the first out of the four decisions: European Commission v. Luxembourg
This decision was particularly expected, given the conclusions issued during these last months by the Advocate General Mrs. Kokott (DNB BANKA C-326/15 and Aviva C-605/15) as well as by the
French VAT refund claims filed by EU businesses non-established in France under the “8th VAT Directive” Refund procedure
The Tribunal Administratif de Montreuil challenges the position of the Foreign Tax office (“DRESG”) consisting in rejecting VAT refund claims for late filing, by reference to the VAT due date rather
Cost sharing group exemption laid down by Article 261 B of the FTA : a new twist
The conclusions of Mr. Wathelet in the case European Commission v. Federal Republic of Germany (C-616/15) are now available online. In this new case relating to the VAT exemption applicable