France Intra-EU distance sales (B2C) before the 1st of July 2021: a voluntary disclosure by foreign operators is opened by the French Tax Authorities 03 June 2022
European UnionFrance Flashback on ECJ Cases – C-151/13 (Le Rayon d’Or) – Concept of ”Subsidy directly linked to the price” 21 May 2022
European UnionFrance Flashback on ECJ Cases – C-368/06 (Cedilac) – Member States which, at 1 January 1978, applied provisions derogating from the principle of immediate deduction may continue to apply those provisions. 18 May 2022
France Tax base – Rules applicable to all taxable transactions – Miscellaneous costs included in the tax base 13 May 2022
France Tax base – Rules applicable to all taxable transactions – Subsidies and allowances 13 May 2022
France Tax base – Rules applicable to all taxable transactions – Miscellaneous items excluded from the tax base 13 May 2022
France Tax base – Rules applicable to all taxable transactions – Volume and target bonuses, aid for waste disposal 13 May 2022
France France issues Administrative Doctrine clarifying VAT exemptions on insurance transactions by brokers and intermediaries 02 May 2022
France France Tax Agency Issues Administrative Doctrine Clarifying VAT Exemptions on Insurance Transactions by Brokers, Intermediaries 30 April 2022
France Electronic invoicing: Opening of the page dedicated to partner dematerialization platforms 29 April 2022
France VAT – Scope and territoriality – Exemptions – Operations exempted under the domestic regime – Various exemptions – Exemptions resulting from express provisions of the law 28 April 2022
France VAT – Territorial regimes – Regime applicable in overseas communities covered by Article 73 of the Constitution – Specific VAT exemptions for Guadeloupe, Martinique and Réunion 21 April 2022
France Impact of Presidential/Legislative Elections on French Tax Policy and EU Own Resources 21 April 2022