Indirect Tax

Supplies of goods and services on aircrafts

All non-French airlines may benefit from the VAT exemption without limitation. According to French VAT rules, the supply, modification, repair, maintenance, chartering and hiring of the aircrafts used by French

Exempt Intra-Community supplies and chain transactions

Further to a preliminary query, the CJEU considered that in the case of two successive sales with a single intra-Community transport carried out by the final purchaser, the second transfer

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