BelgiumEuropean UnionFranceUnited Kingdom Intrastat: Major updates required per Jan 1, 2022 16 November 2021
France French 2022 Finance Bill imposes additional new criteria on Intermediaries filing IOSS returns 12 November 2021
France Import VAT reverse-charge will be automatically applied as from January 2022 in France 12 November 2021
France French Tax Unification Update: Automatic Reverse Charge of Import VAT from January 2022 11 November 2021
France New Caledonia – Increase of VAT rates to 11% for services as of 2022, increase of standard and reduced rate as of July 2022 10 November 2021
AustriaFranceItalySpainUnited KingdomUnited States Five European nations, US agree transitional approach to DSTs as regards Pillar One 29 October 2021
AustriaFranceItalySpainUnited Kingdom UK, France, Spain, Italy, Austria to repeal Digital Services Tax 22 October 2021
European UnionFrance Flashback on ECJ Cases – C-197/12 (Commission v France) – Conditions for the exemption of navigation on the high seas 21 October 2021
FranceUnited States U.S. must commit to dropping tariffs in response to french commitment to drop Digital Services Tax 19 October 2021
France What is the procedure for challenging a decision to refuse a VAT Refund Claim? 19 October 2021
France DEB (declaration of exchange of goods) is replaced by two new declarations as of Jan 1, 2022 15 October 2021
European UnionFrance Flashback on ECJ Cases – C-414/10 (Véleclair) – Right to deduct VAT on importation not subject to the actual prior payment 15 October 2021
France Permanent Establishment: An Extensive Approach Adopted by the French Supreme Court 12 October 2021
European UnionFrance Flashback on ECJ Cases – C-114/05 (Gillan Beach) – An inclusive service provided by an organiser to exhibitors at a fair is taxable where those events actually take place 10 October 2021
France French Government clarifies new requirement for transmission of electronic invoicing and payment data as from 1 July 2024 09 October 2021
France Where does France stand after the publication of last week’s CTC specifications? 06 October 2021
FranceHungaryItalyPortugalSpain Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it …. 05 October 2021
France Update externa specifications file with respect to upcoming e-invoicing B2B & e-reporting mandate 01 October 2021