Indirect Tax

Digitalization of paper invoices in France

Up to January 1st, 2017, the ingoing « paper » invoices had to be kept and stored only in their original format (i.e. paper) in order to support the input

Adoption of Commission’s proposals by the Council

On December 5th, 2017, the Council adopted the Commission’s proposals. The new rules, which will enter into force gradually by 2021, aim to simplify VAT rules and prevent fraud. Thus,

Customs value – Transfer pricing adjustments

The EUCJ rejects the agreed customs value between the parties, which consisted partly of an amount initially invoiced and declared and partly of a flat-rate adjustment made after the end

Lagardère: end of the story

On 13 December 2017, the French Administrative Supreme Court (Conseil d’Etat) issued a new decision according to which the rebilling, without markup, by a mix holding, of advisory costs incurred