VAT Committee – 106th Meeting – Working papers

The Working papers concern, in particular, the following subjects: options arising from Articles 80, 167a, 199 and 199a of Directive 2006/112/EC, evidence required for the exemption of intra-Community supplies, electronic services (scope of the concept of electronically-supplied services, concept of “minimal human intervention” and the presumption contained in Article 9(a) of the Implementing Regulations), treatment of an exportation of goods after their conversion in another Member State.

Read more…

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

William Stemmer

William Stemmer, Partner, has more than 15 years’ experience in Indirect Tax matters. William particularly specializes in the real estate and financial sectors. William is a lecturer at the University […]

Anne Gerometta

Anne, Director, has been advising companies on indirect tax issues for more than 15 years. Anne has developed a specific expertise on the manufacturing sector (VAT, customs and Export Control) […]