Articles

Our latest articles

Browse our tax articles and news.

End of regime 42 in France? A look back at a rumor and the new import agent regime

End of regime 42 in France? A look back at a rumor and the new import agent regime

Contrary to rumours circulating on social networks, France will not completely abolish customs regime 42 on 1 January 2026.
Rental to a hotelier: the State Council establishes a single VAT regime for mixed-use premises

Rental to a hotelier: the State Council establishes a single VAT regime for mixed-use premises

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.
VAT registration in France vs. permanent establishment: clearly distinguishing between obligations

VAT registration in France vs. permanent establishment: clearly distinguishing between obligations

The fact that a company has a French VAT number does not presume that it has a permanent establishment in France.
VAT refund in France for businesses established outside the European Union

VAT refund in France for businesses established outside the European Union

How can a company established outside the European Union obtain a refund of French VAT?

Follow tax news with our Newsletters

Discover the latest news on indirect taxation and the firm.

Contact us