The Italian authorities have officially increased the threshold that triggers the obligation to submit monthly Intrastat returns for intra-Community acquisitions of goods. According to the DETERMINAZIONE DIRETTORIALE published in early February 2026, this measure applies to transactions carried out from January 1, 2026, with the first impact on returns filed in February 2026. The threshold has been...
The French Finance Bill for 2026 has been adopted and introduces a new €2 flat fee on low-value parcels imported from non-EU countries. The measure will apply from 1 March 2026. The fee applies to all consignments with an intrinsic value not exceeding €150. It is separate from customs duties and VAT and is intended...
In a judgment dated 15 January 2026, the Administrative Court of Nice dismissed the claims brought by the US company Imperial Business LLC and confirmed its liability to French corporate income tax and VAT for the years 2011 to 2018. At the heart of the case lies a consistent principle: tax treatment follows economic reality,...
Recent case law has confirmed that intragroup transfer pricing adjustments can have VAT consequences, where an adjustment represents the consideration for a clearly identified supply of goods or services. The key principle is now well established. A transfer pricing adjustment is not automatically neutral for VAT, but neither is it automatically taxable. Everything depends on whether...
Is your business ready for EUDR? Discover how the EU Deforestation Regulation impacts customs clearance, which products are in scope, and why the Due Diligence Statement is mandatory for 2026.…
In a decision dated 16 December 2025, the Bordeaux Administrative Court of Appeal clarified the criteria used to distinguish between a supply of goods and a supply of services for VAT purposes. This distinction is critical, as it determines both the applicable VAT treatment and the timing of VAT becoming due. The case concerned Laser...
In a decision dated 23 October 2025, the Administrative Court of Martinique reaffirmed that the right to deduct VAT is subject not only to substantive conditions, but also to strict reporting formalities, including where errors are corrected through amended VAT returns. The case concerned the company Foyalbaz, which challenged the refusal of the French Tax Authorities...
In a ruling published on 14 January 2026, the French Tax Authorities clarified the VAT treatment applicable to diploma verification services provided by a company established in France via an online platform. These services fall under the standard VAT place-of-supply rules. When supplied to private individuals, French VAT is due as soon as the service provider is established in France, even...
On 14 January 2026, the French Tax Authorities issued a clarification on how the VAT reverse charge applies to the resale of electricity and gas. In short, when energy is sold to a business acting as a reseller, the supplier does not charge VAT. The reseller accounts for the VAT itself through its VAT return....
We are proud to announce that Easytax has been included in the 2026 Growth Champions ranking published by Les Echos, recognising companies achieving strong and sustainable expansion over time. Easytax ranks 22nd within our region and 376th nationwide. This recognition reflects the collective commitment of our team, which combines operational performance with a clear long-term...
When a tax adjustment proposal is treated as a rejection In a decision issued on 14 November 2025, the French Supreme Administrative Court (Conseil d’État), ruling in the Société Penn Ar Bed case, clarified the procedural treatment of VAT credit refund disputes. The Court held that a tax adjustment proposal may, in certain circumstances, be...
Implications for Businesses and Tax Professionals France is continuing to modernise its tax legislation with the reorganisation of VAT into the “Code des Impositions sur les Biens et Services” (CIBS). The new structure will take effect from 1 September 2026. This reform does not change the substance of VAT rules; rather, it reorganises and clarifies...
At the beginning of 2026, several EU Member States introduced changes to their VAT rates. Here is an overview of the main changes: • Belgium : from 1 March 2026, the reduced VAT rate on hotel accommodation, takeaway food, leisure activities and entertainment services will increase from 6% to 12%; • Czech Republic : since...
