As a reminder, following a QPC decision of May 26, 2021 (decision n ° 2021-908 QPC) , the Constitutional Council censored the provisions of the 4th paragraph of article 1737 of the CGI for disregarding the principle of proportionality of sentences and thus repealed the penalty provided for sale without an invoice.
Source PWC Avocats
Latest Posts in "France"
- Versailles Court Clarifies VAT Rules for Overseas Services and Cross-Border Purchases in France
- VAT Exemptions for Exporters and Intermediaries: Eligibility and Procedures under Article 275 CGI
- VAT Exemption for Export Purchases: Formalities and Attestation Requirements under Article 275 of the CGI
- France Enacts 2026 Finance Bill with Key E-Invoicing Mandate Amendments and Stricter Penalties
- French Court Rules on VAT for Overseas Dental Supplies and Cross-Border Services














