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France International Tax Issues Value-Added Tax (VAT)

DLA Piper

New VAT Guidelines on Company Vehicles for Employees

DLA Piper on

The French tax authorities have issued new guidelines on the VAT treatment of company cars provided to employees. When a vehicle is provided for a defined consideration, it is considered a taxable service. This includes...more

DLA Piper

France - VAT: New French Administrative Guidelines - Regularisation of Incorrectly Invoiced VAT - Monthly Indirect Tax Alert –...

DLA Piper on

The modification of the French administrative guidelines puts an end to an asymmetrical situation where the taxpayers had 2 years to claim incorrectly invoiced VAT and the French tax authorities had 3 years to reassess...more

Jones Day

France Expanding Tax Permanent Establishment Definition, Overturning Previous Case Law

Jones Day on

The Situation: In December 2020, the French administrative supreme court issued a major decision expanding the permanent establishment ("PE") concept and criteria for both French corporate income tax ("CIT") and value-added...more

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