by cordespartners | May 9, 2022 | Non classé
From 1 July 2024, businesses will face new procedures for the transmission of invoices (“e-invoicing”) and transaction data (“e-reporting”). The application of one and/or the other procedure will depend on the place of establishment of the...
by cordespartners | Jul 12, 2021 | Non classé
The VAT rules applicable to distance sales of goods to individuals (B2C) have been profoundly modified since July 1, 2021 with a view to meeting various challenges linked to the exponential growth of electronic commerce in the European Union (“EU”) in...
by cordespartners | Oct 7, 2020 | Non classé
In a judgment of 15 September 2016 (ECJ, 15 September 2016, C-516/14, Barlis 06) on the exercise of the right to deduct VAT, the Court of Justice reminds that the tax authorities are not entitled to refuse the right to deduct VAT solely because the taxable person...
by cordespartners | Oct 7, 2020 | Non classé
In a judgment of 15 September 2016 (ECJ, 15 September 2016, C-518/14, Senatex), the Court of Justice of the European Union addresses the issue of the retrospective effect for the correction of invoice by the supplier and its impact on the exercise of the right to...
by cordespartners | Oct 7, 2020 | Non classé
A company asks for the restitution of the VAT which it had to pay because of expenses related to the meals served free to its personnel in the absence of an alternative catering offer at the place of activity. The French Conseil d’Etat (CE, October 11, 2017, No....
by cordespartners | Oct 7, 2020 | Non classé
The VAT system applicable to intra-Community trade in goods and services is currently undergoing major reform. New European directives must indeed be transposed into national laws in order to reform the transitional regime for the taxation of intra-community...
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