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VAT
Intra-Community deliveries: conditions for applying VAT exemption
Reminder of the rules on intra-Community deliveries Intra-Community deliveries are defined as deliveries of goods dispatched or transported by the supplier, by the purchaser or
9 January 2026
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VAT
VAT registration exemption – SME 2026
The French Parliament adopted a law published in the Official Journal on November 4, 2025, under number 2025-1044, setting the VAT exemption thresholds for micro-enterprises.
9 January 2026
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Customs
End of one-time tax representation as of January 1, 2026
The 2025 Finance Act repealed the ad hoc tax representation regime provided for in Article 289 A III of the French General Tax Code, which
9 January 2026
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VAT
The CJEU (Brose Prievidza (C-234/24)) clarifies the VAT treatment of the sale of tools
The sale of tools and molds plays a major role in the automotive manufacturing industry and also in all sectors involved in the manufacture of
9 January 2026
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