A recent decision Nr. 466004 of the French Council of State confirms the primacy of substantive requirements over formal requirements for the deduction of input VAT under common law conditions. Case summary / Eaton Industries […]
Despite the increasing development of telecommunications, we are still sending letters, postcards or personal packages on occasion of some special events. The shipments are much more common in the business world: The impact of VAT […]
On the occasion of the 24th edition of the World Days without phone launched in 2001 by Phil Marso and dedicated this year to the impact of social media on our lives, we recall in […]
Adopted last December, the French Finance Act for 2024 confirms the gradual implementation of e-invoicing and e-reporting starting from September 2026. While the e-invoicing concerns only taxable transactions between companies established in France, the e-reporting […]
VAT benefits The month of January is traditionally devoted to the stoic keeping of good resolutions, but also to accounting closings, budget analyses and cash flow optimisation. The last point concerns both businesses and individuals. […]
In occasion of the annual Black Friday Sales, the activity of the EU retailers is significantly increasing. The online sales representing ourdays an important part of the whole EU retail sector, they are expected to […]
HMRC has updated this day its guidance on the VAT registration in the UK. For encouraging businesses to use an existing online-registration portal available on the Government Gateway and for accelerating in this way the […]
Following its press release of 28/07/2023, the French government has recently postponed for two years the progressive generalization of the e-invoicing in France, by submitting on October 17th the amendment Nr. I-5395 to the Budget […]
Companies established and VAT registered outside the UK can claim the British VAT occurred on their local purchases & travel expenses in front of HMRC. The applicable reciprocity condition requires that your country of establishment […]
The EU’s Carbon Border Adjustment Mechanism started its transitional phase scheduled between 01/10/2023 and 31/12/2025. Mainly aimed at fighting carbon leakage and ensuring fairness between European and non-EU producers, this mechanism is part of the […]
