Foreign VAT refund 2026: claim your 2025 VAT by 30 June
Foreign VAT refund 2026: most countries require non-resident businesses to submit 2025 claims by 30 June. Learn the rules, deadlines and how to secure your VAT recovery worldwide.
TOMS VAT Scheme: Standstill Clause Confirmed for Non-EU Travel (CJEU T-221/25)
The CJEU confirms that EU Member States may continue taxing travel services outside the EU under the TOMS VAT scheme. Key insights on the standstill clause and VAT risks for international businesses.
C3S 2026: Opening of the Filing Period and 15 May Deadline
The French turnover tax C3S filing period is now open for 2026 returns on net-entreprises. Companies whose annual turnover exceeds €19 million must file and pay the contribution before 15 May 2026. This article provides a reminder of the rules and highlights potential optimisation opportunities.
VAT Refund in Italy: CJEU Reaffirms the Principle of VAT Neutrality
CJEU, 12 March 2026 (C-527/24): a company cannot lose its right to a VAT refund in Italy where the substantive conditions are met.
VAT Exempt Imports in France: Harmonisation of Formalities
A public consultation was launched on 25 February 2026 concerning clarifications published in the BOFIP (Official Public Finance Bulletin) regarding the scope and formal requirements applicable to purchases made under the VAT exemption scheme provided […]
EU Financial Sector Taxation: A Reform Back on the Agenda
Last week, the European Parliament’s Committee on Economic and Monetary Affairs published a draft report calling for a coherent tax framework for the EU’s financial sector. Origin and purpose of the report The report was […]
French Finance Bill for 2026 – Law adopted on 2 February 2026
Key Tax Measures Affecting Businesses The French Finance Bill for 2026 (Projet de loi de finances – PLF 2026) was definitively adopted on 2 February 2026. Initially tabled before the French National Assembly on 14 […]
Italian VAT Refund – Winter Olympic Games Milano Cortina 2026
Italian VAT recovery on business expenses incurred during the 2026 Winter Olympic Games – a cash-flow optimisation opportunity for foreign companies and international organisations.
French VAT Recodification
With effect from 1 January 2026, the provisions relating to value added tax (VAT) have been legally transferred from the French Tax Code (Code général des impôts – CGI) to the Code of Taxes on […]
EU customs duty on small parcels: €3 levy starting from July 2026
On December 12, the EU Council agreed on a fixed customs duty of €3 to be levied on small parcels below €150 imported from non-European countries. Starting from 1 July 2026, this duty will be […]
