A company established in the UK operated services on mobile and Internet networks by resorting exclusively to services from French operators and server centres in order to carry out its
Financial allocation
A long-term care establishment (EHPAD) was subject to VAT reassessments on the ground that the general administration, functioning and buildings maintenance costs could only be deducted in accordance with the
VAT Expert Group (VEG) – September 2016 Report
The VEG submitted a report as part of the implementation of the definitive VAT system. The main subjects tackled in this report are the following: The establishment of a common
Retrospective effect of a corrected invoice
Does the correction of an invoice have a retrospective effect? In dealing with this question, the ECJ held that the correction of a men-tion on an invoice does have a
Scope of the mention describing the service acquired and value of complementary annexes to the invoice
Can national tax authorities refuse the right to deduct VAT solely because the taxable person holds an invoice which refers to “legal services rendered until the present date”, even though
VAT election to be liable for VAT on rents
The company SARL Maysam France had acquired an office building. The company argued that it was not be subject to VAT on the rents received in respect of this building
Electronic invoicing for public-sector suppliers – Next step on the 1st of January 2017
In the frame of procurement contracts, the electronic invoicing will gradually become compulsory by the 1st of January 2020. The obligation for the French State to accept electronic invoices is
Certified cash register system & accounting/management software
As from the 1st of January 2018, VAT payers recording direct payments from their customers by means of accounting or management software or a cash register system to use software
Recovery of the VAT in-curred by a branch for services supplied to its foreign head office
The question was to determine whether a Polish branch of a company established in Slovakia was entitled to recover the VAT incurred in Poland for the needs of the services
Reverse-charge mechanism for import VAT in France
Following the publication on the Economie Bleue law, it is possible to elect to account for VAT under the reverse-charge mechanism by way of simple option, from 22, June 2016,