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 […]
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.
2023 VAT Deduction in France : Time to Act Before the December 31, 2025 Deadline!
French Input VAT omitted from deduction on 2023 expenses can still be recovered in your October and November 2025 VAT returns, provided they are filed before the end of the year. For expenses giving full […]
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 […]
