Towards the End of Reduced VAT Rates in Europe?
The European Commission is questioning the effectiveness of reduced VAT rates across the EU. Which sectors could be impacted in the future? BTOBNICE analysis.
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.
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 […]
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 […]
VAT and Personal Data: The EU Confronts the “Free” Digital Service Model
Free services, personal data and VAT: the EU clarifies the rules and challenges the current taxation of digital platforms.
Intra-EU Acquisitions: The Risk of Double VAT Taxation
A recent preliminary ruling by the Court of Justice of the European Union (CJEU) in Case T-638/24 reaffirms that intra-Community acquisitions of goods remain subject to VAT even where the exempt intra-Community supply was incorrectly […]
French Finance Bill 2026: Key Tax Measures for Businesses
On Tuesday, October 14, the new government led by Sebastien Lecornu presented the Finance Bill for 2026, in compliance with the 70-day period granted to Parliament to deliberate. The Finance Bill 2026 (PLF 2026) provides […]
