France Budget bill: VAT group regime, clarification composite offers, postponement rules amending e-commerce VAT regime 09 October 202074 views1 min read Soruce Deloitte CMS Law PWC Avocats KPMG Deloitte-Taj Composite supply E-Commerce / Electronic services Taxable person VAT group Marketplaces deemed supplier for all import transactions (irrespective of the €150 threshold)? VAT on rents: French High Court confirms one option per lot