VAT analysis of the European Commission’s guidance note of 30 April 2026 on pleasure craft: Union goods status, departures within a three-year period, 18-month Temporary Admission and practical implications for yachting sector.
The European Commission is questioning the effectiveness of reduced VAT rates across the EU. Which sectors could be impacted in the future? BTOBNICE analysis.
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.
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 […]
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 […]
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 […]
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 […]
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 […]
Free services, personal data and VAT: the EU clarifies the rules and challenges the current taxation of digital platforms.
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 […]
