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 services (scope of the concept of electronically-supplied services, concept of “minimal human intervention” and the presumption contained in Article 9(a) of the Implementing Regulations), treatment of an exportation of goods after their conversion in another Member State.
Michel Guichard
Michel Guichard, as a Partner, was responsible for the Indirect Tax (VAT Customs) practice and then for the Tax Litigation practice dedicated to assisting clients in national and EU litigation. […]
Bertrand Jeannin
Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. He regularly assists his clients in the […]
Nicolas Kazandjian
Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Société d’Avocats in 1999. My current position is Director. My area of […]
Anne Gerometta
Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats. She advises international groups on their indirect tax issues. Anne notably assists operators from the Financial Sector – bank, insurance […]
Vanessa Irigoyen
With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]
Delphine Nicault
Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]
