Cordes & Partners is a law firm working mainly in the field of indirect taxation, including VAT, payroll tax, customs and excise duties, other indirect taxes and various taxes on consumption.
Our strength lies in our specialist expertise and our interdisciplinary and integrated analytical approach to solving problems. We are committed to delivering innovative solutions, tailored to our clients’ individual needs.
We work in partnership with our associates, tax lawyers in France and abroad, and adhere to the highest professional quality standards.
Whether in France or abroad, you conduct your business in a complex regulatory environment in which every management decision can have serious consequences in terms of tax costs or even penalties.
We place our expertise at your disposal, bringing clarity on the fiscal issues related to your activities, and identifying the actions which will enable you to optimise the management of potential tax liabilities, while achieving full compliance with your statutory obligations in relation to filing tax returns and paying taxes.
In the case of tax proceedings, we work with you to identify the best possible options and, if necessary, we will take responsibility for steering the case through administrative and legal proceedings before the courts.
Our specialist fields
Consultancy, audit, representation in tax and legal proceedings related to indirect taxation across all business sectors.
- Payroll Tax
- Customs Duties
- Excise Duties
- Indirect Taxation
- Various Taxes on Consumption
- Assurance & Optimisation
- Management of Tax Audits and Legal Proceedings
- Tax Representation
ELECTRONIC INVOICING AND TRANSMISSION OF INFORMATION TO THE FRENCH TAX AUTHORITIES FROM 1 JULY 2024 (“E-INVOICING / E-REPORTING”)
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 parties, the territoriality...
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 recent years, in...
TAX AUTHORITIES THAT HOLD THE RELEVANT INFORMATION MAY NOT REFUSE VAT DEDUCTION SOLELY BECAUSE SUPPLIES ARE NOT SUFFICIENTLY DESCRIBED IN THE INVOICE
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...
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...
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 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...