Directive 2008/9/CE – so called « 8th Directive » As per our information, regarding the VAT charged in 2020 to companies established in Great-Britain, the access to the refund portal

Refund of French VAT incurred in 2020 by GB taxable persons neither established nor filing VAT returns in France

Brexit and French VAT obligations of British companies in France : absence of fiscal representation
The last update of the FAQ relating to the Brexit relays the final position from the DGFIP about the VAT obligations of the British companies not established in France but

13rd Directive VAT refund : extension of the filing deadline until September 30, 2020
Taxable persons established outside the European Union and which do not carry out VAT taxable transactions in France can claim for the refund of the VAT incurred in France, under

E-commerce: clarification about the obligations laying on logistic warehouses operators
A decree of March 24, 2020 completes the new obligations laying on the logistic warehouses operators introduced by the Finance Act for 2020 and in force since January 1st, 2020.

Several liability to the payment of VAT for online platform operators: opening of a public consultation regarding new French tax administration guidelines
The French tax administration published on 23 March 2020 its official guidelines relating to the new several liability procedure to the payment of VAT, for online platform operators. A public

“YouTube” and “Netflix” tax: publication of the implementing decree
The decree enforcing the “tax on the physical and on-line video broadcasting of audio-visual contents” (better known as “YouTube” and “Netflix” tax) was published on September 21st, 2017. These new

Circular of 20 April 2017, concerning the application of late interests in case of late payment of some customs receivables
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. Since the 2016 Amending Finance Law,

Hidden activity’s definition
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. The tax authorities’ extended statute of

VAT exemption for College’s training restaurant
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. The CJEU ruled that activities carried

Interpretation of article 261 B of the French Tax Code
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. This ruling (Commission v/ Luxembourg case