Since its implementation in July 2021, the European One Stop Shop (OSS) was hailed as a major simplification for ecommerce companies involved in cross-border sales of both goods and services.…
The Belgian Tax Authority (SPF Finances) has been rolling out a wide-ranging reform of its VAT administration, known as the “VAT chain” reform. The aim is to make VAT management more digital, more centralised and more straightforward for businesses without introducing new substantive rules. A significant milestone came into effect on 1 May 2026. The...
Ruling of 24 February 2026, n° 497507 The Conseil d’État ruled on the scope of the VAT reverse charge mechanism applicable to subcontracting in the construction sector under Article 283, 2 nonies of the French Tax Code. The mechanism applies where services are directly linked to a construction, renovation, transformation or demolition project. The...
In this ruling, the CJEU examined what happens when a technical failure prevents a VAT refund claim from being properly processed under the EU refund procedure set out in Directive 2008/9/EC. A French company had submitted a claim for VAT paid in Italy through the mandatory electronic procedure, within the required deadlines. The claim was...
In this ruling, the Court of Cassation clarified the liability of a logistics provider for import VAT where customs formalities are carried out by an intermediary. A company had instructed a logistics provider to handle its customs clearance under a so-called “express” mandate. Following irregularities in the import declarations, French Customs held the provider liable...
Under Article 275 of the French Tax Code, businesses can import goods free of VAT provided those goods are destined for exempt transactions typically exports or Intra-Community supplies of goods. Until now, claiming VAT relief at importation meant issuing a specific notice known as the “A.I.2 form“, which had to be handed to suppliers and...
The Swedish Parliament voted on 25 February 2026 to temporarily reduce the VAT rate on food products intended for human consumption. The measure took effect on 1 April 2026 and will remain in place until 31 December 2027. The intermediate rate has been cut from 12% to 6%, applying to the majority of food and...
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...
As per its European neighbours, Switzerland is intensifying its efforts to fight against VAT fraud, especially in the e-commerce industry. Starting from January 2025, new regulations will be implemented with…
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...
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...
