Published on :
19/04/2026
19
April
Apr
04
2026
09h44
09
44
Context: Reform of the LMP regime under the Finance Act for 2026
Article 155 of the French Tax Code (CGI) provides that furnished rental activit...
Published on :
03/04/2026
03
April
Apr
04
2026
15h31
15
31
The European Union has reached a political agreement on a far‑reaching reform of the EU Customs Union, with major consequences for e‑commerce parce...
Published on :
17/03/2026
17
March
Mar
03
2026
12h06
12
06
In a ruling published on 4 March 2026 (BOI-RES-TVA-000184-20260304), the French tax authorities clarify the VAT regime applicable to dropshipping s...
Published on :
02/03/2026
02
March
Mar
03
2026
15h06
15
06
The tax authorities published, in the Official Public Finance Bulletin (BOFiP) of 18 February 2026 (BOI-RES-TVA-000253), a formal ruling concerning...
Published on :
08/01/2026
08
January
Jan
01
2026
11h00
11
00
Paris Administrative Court of Appeal, 9th Chamber, 21 November 2025, No. 24PA01129, unpublished in the Lebon Reports
The hierarchical appeal...
Published on :
19/12/2025
19
December
Dec
12
2025
16h48
16
48
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...
Published on :
17/12/2025
17
December
Dec
12
2025
10h11
10
11
In a recently published ruling, the French tax authorities commented on a supply-of-goods arrangement combining annual invoicing with monthly lump-...
Published on :
08/12/2025
08
December
Dec
12
2025
15h49
15
49
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...
Published on :
28/11/2025
28
November
Nov
11
2025
10h05
10
05
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...
