France B2B e-invoicing: France goes all Mexican and rules out Italian-style e-invoicing, B2C e-records 2023 31 March 2021
France Treatment of pharmaceutical company’s rebates for VAT purposes; refund opportunities 28 March 2021
France Details on the application of the obligation for B2B electronic invoicing as of Jan 1, 2023 26 March 2021
France VAT on petroleum products has been transferred from the DGDDI to the DGFiP since January 1, 2021 25 March 2021
European UnionFrance Flashback on ECJ Cases C-277/05 (Société thermale d’Eugénie-Les-Bains) – Reservation for an accomodation was outside scope of VAT 24 March 2021
France Announcement of the upcoming extension of the “One-stop-shop” – Start of pre-registartion phaese as of April 1, 2021 22 March 2021
European UnionFranceGermanyItalyPoland European VAT E-invoicing Debate—Will Everyone Follow the Italian Example? 20 March 2021
European UnionFrance ECJ C-737/19 ( Bank of China) – Removed from the register of the Court 15 March 2021
European UnionFrance Flashback on ECJ cases C-388/11 (Le Crédit Lyonnais) – Taxpayer is not allowed to take into account the turnover of foreign branches for VAT refunds 15 March 2021
European UnionFrance Flashback on ECJ Cases C-584/13 (Mapfre asistencia and Mapfre warranty) – Second hand breakdown warranties considered as insurance and exempt from VAT 06 March 2021
France VAT registration in France is necessary to be able to carry out customs operations 02 March 2021
France VAT treatment on chartering activity for contracts signed after 1 November 2020 27 February 2021
Czech RepublicEuropean UnionFranceItaly EU approach on the concept of intervention of the VAT fixed establishment with specific focus on Italian and Czech approach and latest developments 23 February 2021
France Switching to electronic invoicing and continuous monitoring of transactions in France: deadlines will be tight 19 February 2021
France Procedure to register for the Mini One Stop Shop (MOSS) as non-EU resident company 16 February 2021
European UnionFranceItalySpainUnited Kingdom Announced, proposed and implemented: Developments in Digital Services Tax in key European jurisdictions 11 February 2021
European UnionFrance VAT Committee – Working Paper 1002 – Consultation from France on VAT Grouping 10 February 2021
France Are the services of psychologists subject to VAT? Decision of the Council of State of December 4, 2020 09 February 2021
France VAT reform for e-commerce: major changes where planned initially for 1 January 2021 but finally postponed to 1 July 2021 08 February 2021