In this decision, the Nantes Administrative Court of Appeal opts for a strict vision of the VAT exemption applicable to activities performed by insurance intermediaries as provided for in article
Electronic invoicing for suppliers of the public sector: next step on January 1st, 2018 for intermediate size companies
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
VAT treatment of groups of persons formed in the financial and insurance sectors
In these three jugdments, dated September 21st, 2017, the CJEU stated that the VAT exemption provided for in article 261 of the FTC could not apply to insurance and financial
Triangular transactions and conditions for the application of the simplification patterns
In a judgement dated July 26th, 2017, the CJEU stated that a supply of goods by a taxable person established in a first Member State is not exempt from value
Reform of the EU VAT system: proposals of the EU Commission
On October 4th 2017, the European Commission adopted several proposals aimed at modernizing the EU VAT system and at tackling the so-called “carousel fraud”. In this respect, the Commission notably
“YouTube” and “Netflix” tax: publication of the implementing decree
The decree enforcing the “tax on the physical and on-line video broadcasting of audio-visual contents” (better known as “YouTube” and “Netflix” tax) was published on September 21st, 2017. These new
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
VAT exemption and transportation for exportation undertaken by subcontractors
In a jugdment dated June 29th, 2017, the CJEU stated that service provisions (transportation of goods and ancillary services) to a third country were not VAT-exempt when these services were
French Customs Authorities comments for exports performed by non-established companies
In order to try to alleviate the difficulties experienced in cases of exports performed by non-established companies, further details have been provided by the French Customs Authorities regarding the formalities