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
European UnionFrance Flashback on ECJ cases C-88/09 (Graphic Procédé) – Reprographics activities can either be classified as supply of goods or services 22 January 2021
France Finance Law 2021: Generalisation of electronic billing in B2B and obligation of VAT e-reporting from 2023 06 January 2021
France Finance law 2021 has been published: Composite supplies, 0% VAT rate on vaccines, postponement E-Commerce Directive, VAT grouping, E-Invoicing 01 January 2021