European UnionFrance ECJ C-570/20 (Direction départementale des finances publiques de la Haute-Savoie) – Question – Duplication of proceedings and penalties of a criminal nature satisfied by national rules 29 December 2020
France French Parliament approved new rules for complex transactions, delay of distance sales rules, and 2023 VAT group regime 24 December 2020
France Finance law for 2021: VAT neasures – VAT grouping, Composite supplies, E-Commerce, E-Invoicing 23 December 2020
European UnionFrance Flashback on ECJ cases C-479/13 (Commission vs. FR) – Reduced rate of VAT of 5.5 percent on electronic books, in contrast with paper books, is not compatible with the EU law 20 December 2020
France Revised approach to determining permanent establishment; income tax and VAT consequences 19 December 2020
France French Tax Authorities publish guidelines for reporting of cross-border arrangements under DAC6 and MDR 19 December 2020