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Box F7 of the CA3 VAT return is a very specific box, which only concerns foreign companies that are not established in France but have VAT reporting obligations in France. This box is at the heart of many compliance issues, in particular for domestic sales flows or localized service delivery.
Box F6 of the CA3 VAT return, entitled “Franchised purchases”, may seem unclear at first glance. However, it responds to a very specific mechanism that is particularly useful for exporting companies: the VAT-free purchase quota. In this video, we explain when this box should be used.
Taking dividends into account in calculating payroll tax could be in violation of the mother-daughter directive. A preliminary question was referred to the CJEU. In the event of a favorable decision, some companies (holdings, banks, fintechs, etc.) could exclude dividends from the reporting relationship, sharply reducing
On 20 March 2025, the Douai Administrative Court of Appeal issued a particularly instructive judgment on VAT applicable to services relating to insurance transactions. This decision, SARL GID Assurances c/ Ministry of the Economy, clearly illustrates the very real tax risks to which brokers may be exposed
