E-Commerce

2021 finance law adopted by Parliament

The French parliament adopted on 17 November 2020 the 2021 finance law.  This article summarizes some of the law’s key provisions applicable to companies, some of which are the same

The Google case : lack of VAT establishment in France

Google Ireland Limited (GIL) provides to French customers, in accordance with a contract signed with Google France (GF), advertising services via the research engine “AdWords”. In its decision, the Administrative

Application of the VAT reduced rate to digital books

The CJEU ruled on the VAT rate applicable to books and publications provided electronically. Implementing its reasoning applicable to the principle of equal treatment, the Court considers that the two