- French law has transposed Article 11 of Council Directive 2006/112/EC into national law, allowing Member States of the European Union to consider closely linked independent persons as a single taxable person.
- The regime is explained in BOI-TVA-AU and has been updated following a public consultation.
- The updates clarify the control link for associations, the regime for transactions before the establishment of the single taxable person, adjustments that may occur during setup, declarative procedures for changes in the scope, and the right to deduct for individualized expenses directly charged to user members.
- The updated publication replaces previous comments submitted for public consultation.
Source Bofip
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