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VAT and beneficial owner: the Conseil d'État refocuses the analysis on the contract rather than on the indirect economic benefit. Lessons from the American Express Carte France case (CE, April 10, 2026).
By a judgment of 5 March 2026, the Court of Justice of the European Union has clarified the VAT treatment of exchanges of virtual currency that can only be used in an online video game against traditional currencies.
By its decision of November 12, 2025, the Council of State ruled on the legality of administrative comments published on August 7, 2024 in the FTA' guidelines under the reference BOI-TVA-CHAMP-10-10-50-20. The High Court ruled that certain passages of this doctrine added to the law and should therefore be censored.
The judgment delivered on 13 November 2025 by the CJEU in the case FLO VENEER (C-639/24) sheds light on the relationship between Article 138 (1) of the VAT Directive and Article 45a of Implementing Regulation No 282/2011.
In a judgment delivered on 8 October last year, the Council of State clarified the VAT treatment applicable to the rental of premises to a hotel operator, by establishing the concept of a single complex transaction.
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