Further to a question of the French organization MEDEF (representing French businesses) about the consequences of sending scanned paper invoices by e-mail during the health emergency period, the French tax
Refusal to grant a tax exemption to an intra-community supply due to the absence of VAT identification number in the country of arrival
Can Member States refuse to grant a tax exemption in respect of an intra-Community supply (in this instance, an intra-Community transfer) when the VAT identification number (in the country of
Retrospective effect of a corrected invoice
Does the correction of an invoice have a retrospective effect? In dealing with this question, the ECJ held that the correction of a men-tion on an invoice does have a
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