Nicolas Kazandjian

Nicolas Kazandjian

Taj, Société d'Avocats

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Taj in 1999. My current position is Director.

My area of expertise includes VAT/customs/indirect taxes. he serves French and foreign clients operating in various industry lines, with a focus on TMT and digital economy, leisure and travel business, manufacturing and distribution models.

He offers a wide range of services, among which : customized studies of regimes, obligations, risks and opportunities generated by the activities carried out by my clients; assistance during all the steps of a VAT audit and litigation. I have also developed an expertise in the VAT and intrastat / ESL compliance.

Finally, he actively participates to the indirect tax share-knowledge, during client conferences, seminars, workshops and others.

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

By Vanessa Irigoyen, Delphine Nicault, Nicolas Kazandjian / 16 December 2020

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

Brexit and French VAT obligations of British companies in France : absence of fiscal representation

By Vanessa Irigoyen, Nicolas Kazandjian / 6 November 2020

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

13^rd Directive VAT refund : extension of the filing deadline until September 30, 2020

By Vanessa Irigoyen, Nicolas Kazandjian, Mélinda Coraboeuf / 18 May 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

By Vanessa Irigoyen, Bertrand Jeannin, Nicolas Kazandjian / 10 April 2020

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

By Vanessa Irigoyen, Bertrand Jeannin, Nicolas Kazandjian / 3 April 2020

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

By Nicolas Kazandjian, Marie Manuelli / 9 November 2017

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

By Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot / 8 June 2017

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,