Electronic services supplied through platforms : who is liable for VAT?
CJEU, Case C-101/24, 9 October 2025 With the growth of digital platforms, the question of who is actually supplying electronic services, and therefore who is liable for VAT, is increasingly important. The CJEU’s judgment in Xyrality GmbH (9 October 2025) provides useful clarification. In this case, a German company distributed mobile gaming apps via an…
France : VAT rates and prepared food products
Clarification for chain transactions The question of which reduced VAT rate applies to prepared food products often raises issues, especially in chain transactions involving several intermediaries. A recent clarification from the French Tax Authorities, published in BOI-RES-TVA-000205 on 19 November 2025, provides practical guidance for affected businesses. In a typical chain transaction, a franchisee sells…
France – VAT and furnished rentals
What changes with the Conseil d’Etat ruling of 12 November 2025 Furnished residential rentals are normally exempt from VAT under Article 261 D(4) of the French Tax Code, whether they are long term, seasonal or short term. However, some rentals can fall within the scope of VAT when the services provided start to resemble hotel…
Intra-EU supplies of goods: Proof of transport remains flexible
CJEU – Judgment of 13 November 2025, Case C-639/24, Flo Veneer On 13 November 2025, the CJEU issued a judgment on the VAT exemption applicable to intra EU supplies of goods. The case concerned a Croatian company that sold goods to a Slovenian customer under the VAT exemption for intra EU supplies. To support the…
E-commerce: Removal of the €150 threshold marks
A major shift in EU Customs rules In a press release dated 13 November 2025, the Council of the European Union confirmed that the € 150 customs duty exemption for low value parcels will be removed. The exemption, introduced under Regulation (EC) No 1186/2009, has long been a cornerstone of cross border e commerce. The…
France – Small entreprises VAT Exemption scheme
France – threshold maintained for 2025 On 3 November 2025, Law no. 2025 1044 was enacted, reinstating and stabilising the VAT exemption thresholds (“franchise en base”) for micro entrepreneurs and small businesses. This reverses the change initially planned under the 2025 Finance Act, which would have introduced a single € 25,000 threshold for all activities…
France – Tax vigilance and the right to deduct VAT
Nantes Administrative Court of Appeal – Decision of May 28, 2025 In a decision issued on 28 May 2025 (no. 24NT03194), the Nantes Administrative Court of Appeal ruled that a company cannot exercise its right to deduct VAT if it knew or should have known that its purchases were linked to a VAT fraud scheme….
CBAM : New 50 tons threshold and system’s simplification
CBAM : New 50 tons threshold and system’s simplification Regulation (EU) 2025/2083, published in the Official Journal of the EU on 17 October 2025, amends the 2023 CBAM regulation to simplify importers’ obligations and adapt the mechanism to its final phase, which starts on 1 January 2026. The changes introduce a new de minimis threshold…
France : Reduced VAT for renovation works – CJEU case PRIMISO and new BOFIP guidelines
France – Reduced VAT for renovation works – CJEU case PRIMISO and new BOFIP guidelines On 29 September 2025, the Administrative Court of Cergy Pontoise (SAS PRIMISO, no. 2306229) confirmed the French Tax Authorities’ strict approach to applying reduced VAT rates for renovation works. During a tax audit, the company’s use of reduced VAT rates…
Belgium : Centralised Clearance for Import (CCI)
Belgium and Sweden join the CCI system as of 15 October 2025 Belgium and Sweden both officially joined the Centralised Clearance for Import (CCI) scheme on 15 October 2025, as per the Union Customs Code. Their entry is another step towards the EU’s wider programme to harmonise and digitalise Customs procedures across Member States. Under…