The French Government has officially confirmed the postponement of the transfer of VAT provisions to the Code des Impositions sur les Biens et Services (CIBS). An ordinance […]
Introduction Historically, VAT rules in France were codified within the Code Général des Impôts (CGI), alongside with a wide range of other taxes. The recodification of VAT […]
In recent years, the issue of document retention has become increasingly important for businesses in France. Legal obligations related to accounting, taxation, and administrative compliance require careful […]
After a series of EU case‑law developments (see previous publication), the Boehringer Ingelheim Limited decision has now been issued in the UK, and this time it is […]
Background The interaction between pharmaceutical pricing, public health reimbursement systems, and VAT rules has raised challenges in the EU. Central to this discussion are the Boehringer Ingelheim […]
Economic Context Further to our last publication on €10 billion VAT shortfall in France and considering France high public deficit, the questions arises, could France increase its […]
France is grappling with a massive €10 billion shortfall in VAT revenues, throwing its 2025 budget plans into disarray. Initial projections estimated VAT income at €101.4 billion, […]
The French government has officially restored the VAT exemption regime (franchise en base de TVA) which was in force as of 1st January 2025, following significant opposition. […]
Background Meta Platforms are facing unprecedented scrutiny in the European Union over their business model, particularly the generation of revenue through users data, which is gained in […]
Background In the world of VAT compliance, few topics cause more confusion than the distinction between disbursements and recharges. While both involve passing costs to clients, their […]
Hintergrund Nicht-EU-Unternehmen, die in Frankreich mehrwertsteuerpflichtig sind, müssen einen Fiskalvertreter benennen, wenn sie ihren Sitz in einem der Länder mit [...]
Am 1. Januar 2025 trat das Gesetz zur Modernisierung des Umsatzsteuerverfahrens und der Umsatzsteuererhebung in Belgien in Kraft.. Dieses ehrgeizige Projekt ist von [...]
Die französische Steuerverwaltung hat eine neue Veröffentlichung herausgegeben, in der die Bedingungen für die Änderung von Rechnungen mit fälschlicherweise berechneter französischer Umsatzsteuer präzisiert werden. [...]
Ab dem 1. September 2024 wurde eine neue Regelung für Steuerverwaltungssanktionen und Zahlungsverstöße eingeführt. Eine der Säulen der Reform war eine Reduzierung der [...]