In two decisions dated October 9, 2024 (CE no. 472257, Société Hôtelière Paris Eiffel Suffren and CE no. 489947, Société AccorInvest) rendered in the hotel industry, the French Administrative Suprême
The European Union suggests strengthening the harmonization of the AML/CFT legal framework
Since the early 1990s, the European Union (hereinafter referred to as the “EU“) has implemented a framework for combating money laundering and terrorist financing (hereinafter “AML/CFT“), which has been tested
CESOP – Practical details available now!
The French tax administration (FTA) has just published on the impôt.gouv website the useful documents relating to the procedures for declaring the registers kept by payment service providers for the
Mandatory declaration for residential real estate properties due before 1 July 2023
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French occupancy tax (taxe d’habitation) was abolished for primary residences
VAT grouping rules and services between a head office and a branch: update of the French tax authorities’ guidelines
The French tax authorities updated their official guidelines on 29 December 2021 concerning services supplied between a head-office and a branch. These changes are intended to take into account the
Algeria: publication of the list of activities of a strategic nature subject to the 49/51 rule
Executive Decree No 21-145 of April 17th, 2021 setting out the list of activities of a strategic nature has been published in the Official Gazette No 30 of April 22nd,
E-commerce: the subscription campaign to the VAT one-stop shop (OSS-IOSS) is opened.
Since April 22nd, the one stop shop – OSS, in its new version, has been opened for subscription. The one-stop shop system enables to report VAT due within the European Union
France – e-invoicing and e-reporting will become mandatory in France between 2023 and 2025
As of today, in France, e-invoicing is compulsory in the frame of B2G transactions only. In this respect, the companies must set-up or post their e-invoices in the Chorus portal.
Skandia – First application by the French Administrative Supreme Court (BNP Paribas Securities Services case)
In a decision dated November 4, 2020 (no. 435295, “BNP Paribas Securities Services”), the French Administrative Supreme Court (Conseil d’Etat) has applied for the first time the “Skandia” case law
The 2021 draft French finance bill: reinstatement of a tax incentive for sale & lease back transactions to improve the cash position of operating companies
In the context of the current COVID19 economic crisis, the improvement of the cash position of the operating companies becomes a critical need. The 2021 draft French finance bill includes