Actualités TVA & Country Briefs

Italy – Clarification from the Italian Tax Authorities on VAT Deduction for Imports by Third Parties

On 22 August 2025, the Italian Tax Authorities issued an important clarification of significant relevance to businesses engaged in cross-border transactions. In Ruling No. 213/2025, the Authorities confirmed that an importer may recover VAT paid at Customs even if the importer is not the owner of the goods, provided there is a direct and immediate...

Country Briefs Italy VAT deductions

12 September 2025

France – Export VAT exemption denied for lack of supporting documents

Paris Administrative Court – ruling of 3rd June 2025, no. 2311477, SAS AetT France In this case, following a tax audit, the French tax authorities questioned the VAT exemption on export sales made by a company during the audit period. In practice, the Authorities subjected all of the company’s export transactions to VAT, on the...

Country Briefs France VAT refunds

11 September 2025

France – VAT refund claims: proof of authority required to act on behalf of foreign companies

Judgement of the Paris Administrative Court of Appeal of the 13th June 2025, No. 24PA01668 – Meda AB In this judgment, the Paris Administrative Court of Appeal confirmed that anyone acting on behalf of a foreign company in dealings with the French Tax Authorities must show proper authority to represent that company, for example, when...

Country Briefs France VAT refunds

8 September 2025

EUCJ : reclassification of an intra-Community supply of goods as an export.

Background of Judgment of the European Union Court of Justice, Case C-602/24 : During a tax audit, the VAT exemption of a Polish company on an invoice issued for an intra-Community supply of goods to Lithuania was called into question. However, unbeknownst to the company, the buyer transported the goods to Belarus. The transaction therefore...

Country Briefs European Union VAT Exemption

20 August 2025

United States/European Union : Status of Customs Duty Measures

The 12th of March 2025 : On this date, the United States imposed customs duties of up to 25% on imports of steel and aluminium, as well as certain products containing these materials, from the European Union. These new provisions affect exports from the European Union worth more than €26 billions. The 1st of April...

Country Briefs United States Customs

19 August 2025

European union : simplification of VAT collection on imported goods

EU Directive 2025/1539, adopted on 18 July 2025, aimed to simplify the collection of VAT on imported goods. On 18th July 2025, the Council of the European Union officially adopted new VAT rules on imports. From 1st July 2028, these provisions will improve the collection of VAT on imported goods. The new provisions aim to...

Country Briefs European Union One-Stop-Shop VAT

14 August 2025

CJEU – Customs Code reform on the horizon

On 27 June 2025, the Council of the European Union adopted its negotiating mandate to update the EU Customs Code — a key step in the ongoing effort to modernise the Customs Union. This reform builds on the European Commission’s original proposal from 17 May 2023. Member States have agreed on several key elements: A...

Country Briefs European Union Customs

29 July 2025

Romania : VAT rate increases from 1 August 2025

On Thursday 3 July 2025, the Romanian Prime Minister announced a package of tax measures aimed at reducing the country’s budget deficit. As part of this reform, VAT rates will increase as follows: The standard VAT rate will increase from 19% to 21%. The current reduced rates of 5% and 9% will be merged into...

Country Briefs Romania E-invoicing VAT

28 July 2025

CJEU – Cityland vs. Bulgarian Tax Authorities : Towards the end of VAT deregistration practices by Local Tax Authorities

On 3 April 2025, the Court of Justice of the European Union (CJEU) issued a significant judgment in case C-164/24, Cityland EOOD, which questions the way Tax Authorities in EU Member States deregister VAT numbers. The case concerned the Bulgarian Tax Authorities’ decision to remove Cityland from the VAT register due to repeated failures to...

Country Briefs European Union Sanctions and penalties VAT

25 July 2025

Lithuania : VAT rate changes coming into effect on 1 January 2026

The European Parliament has approved amendments to the applicable VAT rates for the tourism, transport, cultural services and publishing sectors. Here’s what will change: – The reduced VAT rate will increase from 9% to 12% starting 1 January 2026. This new rate will apply to accommodation, scheduled passenger transport (including luggage) and admissions to artistic...

Country Briefs Lithuania VAT rates

24 July 2025

Customs – France : new requirements for import of cultural goods

Starting from June 2025 28th, importing certain cultural goods into France requires either an import licence or a statement from the importer of record confirming that all necessary steps have been taken to prove the goods come from a legal source. These two types of documents are now handled and stored in the ICG (Import...

Country Briefs France Customs Déclarations formulaires etc.

22 July 2025

Norway – EU: new renegotiated agreement in 2025 on administrative cooperation on VAT matters

On 4 June 2025, the Norwegian Parliament approved the entry into force of an agreement amending the existing one related to administrative cooperation on VAT matters. The updated agreement enhances cooperation by enabling Norwegian tax authorities to participate in new EU-developed tools and forms of collaboration in the VAT area. This renegotiation ensures full access...

Country Briefs Norway Customs

9 July 2025

Country Briefs

Italy – Clarification from the Italian Tax Authorities on VAT Deduction for Imports by Third Parties

France – Export VAT exemption denied for lack of supporting documents

France – VAT refund claims: proof of authority required to act on behalf of foreign companies

EUCJ : reclassification of an intra-Community supply of goods as an export.

United States/European Union : Status of Customs Duty Measures

European union : simplification of VAT collection on imported goods

CJEU – Customs Code reform on the horizon

Romania : VAT rate increases from 1 August 2025

CJEU – Cityland vs. Bulgarian Tax Authorities : Towards the end of VAT deregistration practices by Local Tax Authorities

Lithuania : VAT rate changes coming into effect on 1 January 2026

Customs – France : new requirements for import of cultural goods

Norway – EU: new renegotiated agreement in 2025 on administrative cooperation on VAT matters

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