The Working papers concern, in particular, the following subjects: options arising from Articles 80, 167a, 199 and 199a of Directive 2006/112/EC, evidence required for the exemption of intra-Community supplies, electronic
P&O Ferrymasters Ltd – Fixed establishment
A French company was held to be the fixed establishment of a company established outside of France in respect of its international maritime transport activity carried out for French customers.
The European Commission’s VAT action plan: “Towards a single EU VAT area”
On 7 April 2016, the Commission adopted its VAT action plan, which takes stock of recent and ongoing initiatives. In order to remove the VAT-related obstacles impeding e-commerce within the
Request for re-fund of French VAT reported in US dollars on invoices
Société Computacenter (Administrative Court of Montreuil, 16 February 2016, n°1503203) The French tax authorities rejected a claim for a VAT refund filed by a company concerning invoices on which French
Commission Delegated Regulation (EU) 2016/341 of 17 December 2015
The Union Customs Code provides for the digitisation of the exchange of information between economic operators and the customs authorities. The Commission Delegated Regulation 2016/341 of 17 December 2015 provides
Outsourced insurance claims handling
The Polish company Aspiro carried out, for and on behalf of an insurer, services relating to the settlement of insurance claims, including, in particular, reception and registration of claims, determination
Recharge of an insurance policy taken out by a group parent company
The parent company of a corporate group took out an insurance policy, the cost of which it recharged to its subsidiaries exempt from VAT. The French tax authorities challenged this
VAT Committee – Guidelines resulting from the 105th meeting – VAT treatment of the sharing economy
The VAT Committee agreed that the users of sharing platforms are subject to the main rules provided by Directive 2006/112/EC to determine whether they fall within the scope of VAT.
The customs statute of limitations has been extended in France
The last Amending Finance Bill for 2015 has abruptly aligned the French statute of limitations on the new Union Customs Code (UCC) that will enter into force as from May
New developments in customs matters
The new Union Customs Code (UCC) will come into force on 1 May 2016, repealing the old Code of 1992. Certain key measures should be taken into account in order