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Contradictory tax reassessment procedure: failure to reply to the taxpayer’s observations deprives the taxpayer of access to a hierarchical appeal and renders the procedure irregular

Published on : 08/01/2026 08 January Jan 01 2026 11h00 11 00
Firm News
Contradictory tax reassessment procedure: failure to reply to the taxpayer’s observations deprives the taxpayer of access to a hierarchical appeal and renders the procedure irregular
Paris Administrative Court of Appeal, 9th Chamber, 21 November 2025, No. 24PA01129, unpublished in the Lebon Reports   The hierarchical appeal...

Seasons' Greetings

Published on : 19/12/2025 19 December Dec 12 2025 16h48 16 48
Firm News
Seasons' Greetings
Dear Clients, Dear Partners, As 2025 draws to a close, a year marked by many changes, I would like to sincerely thank you for your trust and suppo...

Lump-sum payments and VAT: the French tax authorities reiterate key principles

Published on : 17/12/2025 17 December Dec 12 2025 10h11 10 11
Firm News
Lump-sum payments and VAT: the French tax authorities reiterate key principles
In a recently published ruling, the French tax authorities commented on a supply-of-goods arrangement combining annual invoicing with monthly lump-...

BOFIP – VAT: Overview of mandate and representation mechanisms for non-established taxable persons

Published on : 08/12/2025 08 December Dec 12 2025 15h49 15 49
Firm News
BOFIP – VAT: Overview of mandate and representation mechanisms for non-established taxable persons
In a ruling published in the BOFIP on 03/12/2025, the tax authorities reiterate the mandate and representation mechanisms applicable to a taxable p...

Differential contribution on high income (CDHR): Requirement to file a return and pay a 95% deposit between December 1st and 15th, 2025

Published on : 28/11/2025 28 November Nov 11 2025 10h05 10 05
Firm News
Differential contribution on high income (CDHR): Requirement to file a return and pay a 95% deposit between December 1st and 15th, 2025
As a reminder, taxpayers liable for CDHR on their 2025 income (new tax implemented in 2025; reference taxable income exceeding €250,000 for a singl...

Foreign companies and the financial liability of partners: an essential criterion for assessing tax treatment in France

Published on : 21/11/2025 21 November Nov 11 2025 10h55 10 55
Firm News
Foreign companies and the financial liability of partners: an essential criterion for assessing tax treatment in France
In an unprecedented decision ruling on the merits of the case (Conseil d’Etat, 8th and 3rd Chambers combined, November 12, 2025, 502894), the Conse...

E-commerce: The European Union abolishes the customs duty exemption for parcels valued under €150

Published on : 14/11/2025 14 November Nov 11 2025 15h10 15 10
Firm News
E-commerce: The European Union abolishes the customs duty exemption for parcels valued under €150
In order to combat fraud and unfair competition, the Member States have agreed to abolish, as of 1 January 2026, the exemption that previously appl...

Electronic Invoicing in France: Creation in the 2026 Finance Bill of a penalty for companies that have not selected by September 1st 2026 an approved platform for receiving electronic invoices

Published on : 15/10/2025 15 October Oct 10 2025 11h45 11 45
Firm News
Electronic Invoicing in France: Creation in the 2026 Finance Bill of a penalty for companies that have not selected by September 1st 2026 an approved platform for receiving electronic invoices
Electronic Invoicing in France: Creation in the 2026 Finance Bill of a penalty for companies that have not selected by September 1st 2026 an approv...

Tax Assistance Conventions between France and Other States: New list published in BOFIP

Published on : 08/10/2025 08 October Oct 10 2025 11h45 11 45
Firm News
Tax Assistance Conventions between France and Other States: New list published in BOFIP
Tax Assistance Conventions between France and Other States: New list published in BOFIP
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