Indirect Tax

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  2025 finance bill adopted by Parliament

  2025 Finance Bill

  2025 February, 12

  Alice de Massiac, Clara Maignan, Agathe Saint Joanis

• “No shows”: VAT taxation in the case of clients no-show without prior cancellation of their reservation

  Real Estate VAT

  2024 October, 25

  Bertrand Jeannin, Delphine Nicault, Gökhan Aktas

• Place of taxation of B2C rentals of movable goods: the Administration publishes its guidelines on the modification of the regime resulting from the Finance Act for 2024

  French VAT

  2024 June, 19

  Vanessa Irigoyen, Nicolas Kazandjian

• DAC7: temporary closure of the French reporting portal and first field feedback

  Customs & Global Trade

  2024 February, 06

  Bertrand Jeannin, Nicolas Kazandjian, Gökhan Aktas

• CESOP – Practical details available now!

  Bank, Finance, Insurance

  2024 January, 26

  Anne Gerometta, Robin Maubert, Pierre Moisan

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  VAT Group: Towards an opening of the regime to all sectors of activity?

  French VAT

  2023 November, 16

  Anne Gerometta, Robin Maubert, Vincent Fournis d’Albiat

• Eleventh package of restrictive measures against Russia: beware of export diversions, particularly for products containing semi-conductors!

  Export Control

  2023 July, 12

  Vanessa Irigoyen, Bérenger Richard, Guillaume Dandurand

• Extension of e-invoicing and introduction of e-reporting in France – publication of an English version of the external specifications

  French VAT

  2022 September, 20

  Vanessa Irigoyen, Delphine Nicault, Manon Badet

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  Option to tax banking and financial services: update of the French tax authorities’ guidelines

  Bank, Finance, Insurance

  2022 June, 29

  Anne Gerometta, Robin Maubert, Victor Guistinati – Montegu

• VAT treatment of insurance, reinsurance and related services supplied by insurance brokers and intermediaries: update of the French tax authorities’ guidelines

  Bank, Finance, Insurance

  2022 May, 04

  Anne Gerometta, Robin Maubert, Victor Guistinati – Montegu

• VAT grouping rules and services between a head office and a branch: update of the French tax authorities’ guidelines

  European VAT

  2022 January, 06

  Anne Gerometta, Robin Maubert, Victor Guistinati – Montegu

• Reverse-charge mechanism generalized to all importers as from 1 January 2022

  French VAT

  2021 December, 16

  Vanessa Irigoyen, Aymeric Lenormand