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New Rules for Retaining Accounting Documents: What the Law of June 25, 2026 Changes

Published on : 28/06/2026 28 June Jun 06 2026 17h51 17 51
Firm News
New Rules for Retaining Accounting Documents: What the Law of June 25, 2026 Changes
Law No. 2026-534 of June 25, 2026, on combating social security and tax fraud, published in the Official Journal on June 26, 2026, significantly st...

End of the €150 customs duty exemption: a new flat €3 duty from 1 July 2026

Published on : 12/06/2026 12 June Jun 06 2026 17h31 17 31
Firm News
End of the €150 customs duty exemption: a new flat €3 duty from 1 July 2026
The European Commission has just published detailed guidance on a new temporary customs duty that will fundamentally change the treatment of low‑va...

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 2026 13h05 13 05
Firm News
Scope of the tax representative’s financial liability for VAT in France: An important ruling by the Paris administrative Court
For companies established outside the European Union that carry out taxable transactions in France for which they are liable for VAT, France requir...

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 2026 09h44 09 44
Firm News
Professional furnished rentals (known as LMP in French) and non-residents: Clarifications from the tax authorities (BOI-BIC-CHAMP-40-10)
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...

EU Customs Reform: New EU-wide charge on low-value Parcels from third countries

Published on : 03/04/2026 03 April Apr 04 2026 15h31 15 31
Firm News
EU Customs Reform: New EU-wide charge on low-value Parcels from third countries
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...

VAT and Dropshipping: Clarifications from the Tax Authorities (Ruling of 4 March 2026)

Published on : 17/03/2026 17 March Mar 03 2026 12h06 12 06
Firm News
VAT and Dropshipping: Clarifications from the Tax Authorities (Ruling of 4 March 2026)
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...

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 2026 15h06 15 06
Firm News
Recodification of VAT provisions in the Code of Taxes on Goods and Services (CIBS): public consultation on an administrative ruling
The tax authorities published, in the Official Public Finance Bulletin (BOFiP) of 18 February 2026 (BOI-RES-TVA-000253), a formal ruling concerning...

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...
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