France The former DEB: the EMEBI and the VAT statement 22 February 2022146 views1 min read Source Legifiscal Reporting / Compliance The DEB replaced by the VAT state / EMEBI state duo ECJ C-191/21 (Ministère de l’Économie, des Finances and de la Relance) – Order – Deliveries of buildings and building land purchased with a view to resale excluded from the Margin Tax Scheme