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Capital gains on real estate: the French Conseil d’État clarifies the concept of “immediate and necessary ancillary land and facilities”

Published on : 09/10/2026 09 October Oct 10 2026 14h35 14 35
Firm News
Capital gains on real estate: the French Conseil d’État clarifies the concept of “immediate and necessary ancillary land and facilities”
A large property in Nice at the heart of the dispute The case concerns the sale, in 2017, of a large, contiguous property in Nice covering more...

VAT – Margin scheme: Goods that have never been used may still qualify as second-hand goods

Published on : 02/09/2026 02 September Sep 09 2026 14h52 14 52
Firm News
VAT – Margin scheme: Goods that have never been used may still qualify as second-hand goods
On 19 August, the French tax authorities published a tax ruling (BOI-RES-TVA-000270) providing useful clarification on the definition of second-han...

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...
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