History
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Scope of the tax representative’s financial liability for VAT in France: An important ruling by the Paris administrative Court
Published on : 03/06/2026 03 June Jun 06 2026Firm NewsFor companies established outside the European Union that carry out taxable t...
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Professional furnished rentals (known as LMP in French) and non-residents: Clarifications from the tax authorities (BOI-BIC-CHAMP-40-10)
Published on : 19/04/2026 19 April Apr 04 2026Firm NewsContext: Reform of the LMP regime under the Finance Act for 2026 Article 1...
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EU Customs Reform: New EU-wide charge on low-value Parcels from third countries
Published on : 03/04/2026 03 April Apr 04 2026Firm NewsThe European Union has reached a political agreement on a far‑reaching reform...
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VAT and Dropshipping: Clarifications from the Tax Authorities (Ruling of 4 March 2026)
Published on : 17/03/2026 17 March Mar 03 2026Firm NewsIn a ruling published on 4 March 2026 (BOI-RES-TVA-000184-20260304), the Fren...
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Recodification of VAT provisions in the Code of Taxes on Goods and Services (CIBS): public consultation on an administrative ruling
Published on : 02/03/2026 02 March Mar 03 2026Firm NewsThe tax authorities published, in the Official Public Finance Bulletin (BOFiP...
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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 2026Firm NewsParis Administrative Court of Appeal, 9th Chamber, 21 November 2025, No. 24PA...
