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ELECTRONIC INVOICING AND TRANSMISSION OF INFORMATION TO THE FRENCH TAX AUTHORITIES FROM 1 JULY 2024 (“E-INVOICING / E-REPORTING”)

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...

A GLANCE AT THE DEFINITIVE VAT SYSTEM APPLICABLE TO DISTANCE SALES (B2C)

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...

TAX AUTHORITIES THAT HOLD THE RELEVANT INFORMATION MAY NOT REFUSE VAT DEDUCTION SOLELY BECAUSE SUPPLIES ARE NOT SUFFICIENTLY DESCRIBED IN THE INVOICE

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...

ECJ DECIDES ON RETROSPECTIVE EFFECT OF THE CORRECTION OF A VAT INVOICE

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...

FRENCH VAT TREATMENT APPLICABLE TO THE PROVISION OF FREE MEALS TO STAFF

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....

THE EUROPEAN UNION VAT SYSTEM IS GETTING A NEW LOOK !

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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Recent Posts

  • ELECTRONIC INVOICING AND TRANSMISSION OF INFORMATION TO THE FRENCH TAX AUTHORITIES FROM 1 JULY 2024 (“E-INVOICING / E-REPORTING”)
  • A GLANCE AT THE DEFINITIVE VAT SYSTEM APPLICABLE TO DISTANCE SALES (B2C)
  • TAX AUTHORITIES THAT HOLD THE RELEVANT INFORMATION MAY NOT REFUSE VAT DEDUCTION SOLELY BECAUSE SUPPLIES ARE NOT SUFFICIENTLY DESCRIBED IN THE INVOICE
  • ECJ DECIDES ON RETROSPECTIVE EFFECT OF THE CORRECTION OF A VAT INVOICE
  • FRENCH VAT TREATMENT APPLICABLE TO THE PROVISION OF FREE MEALS TO STAFF

Recent Comments

  • Flashback on ECJ Cases C-371/07 (Danfoss and AstraZeneca) - VAT deduction for free meals provided in professional context - VATupdate on FRENCH VAT TREATMENT APPLICABLE TO THE PROVISION OF FREE MEALS TO STAFF
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