FranceItalyNetherlands Business Restructuring—VAT Treatment of Transfer of a Going Concern 27 December 2021
European UnionFrance Flashback on ECJ Cases – C-446/13 (Fonderie 2A) – Shipment of goods to customer does not start until goods are ready 23 December 2021
France France implements automatic reverse charge for import VAT as of 1 January 2022 15 December 2021
France From January 1, 2022, reverse charge on import VAT becomes mandatory and automatic 13 December 2021
European UnionFrancePoland Looking back @2021 #12: Poland and France to introduce optional taxation of Financial Services – Exemption may not longer be applied 12 December 2021
France France Changes the Game for E-Commerce Importers: New import VAT deferment scheme 11 December 2021
France Mandatory import VAT deferral: VAT reporting/payment delayed and import VAT pre-filled on VAT return by the 14th day of the month 09 December 2021
BelgiumEuropean UnionFranceGermanyNetherlands Different VAT rules within the EU (importation of goods) 29 November 2021
France Penalties for sale without invoice – Consequences in terms of a reliable audit trail 25 November 2021
France Pervasive Application Of The Postponed Accounting For VAT On Import As Of 1st January 2022 19 November 2021
France Changes Jan 1, 2022: Postponed accounting import VAT, suppression of the current Instrastat return and new reporting obligations for intra-Community flows 17 November 2021