Indirect Tax

New guidelines for non-EU exporters released

The French customs administration issued new guidelines on 3 March 2020 that amend the administration’s position regarding exports from France by non-EU companies. The new rules will become effective on

Supplies of goods and services on aircrafts

All non-French airlines may benefit from the VAT exemption without limitation. According to French VAT rules, the supply, modification, repair, maintenance, chartering and hiring of the aircrafts used by French