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 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 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...
Recent Clarifications A ruling published in the BOFiP on 17 September 2025 provides important clarifications on the VAT rates applicable to household waste collection and treatment services. These services are often complex, and determining the correct VAT can be challenging, especially for mixed operations. The ruling confirms that the reduced 5.5% rate applies to: Services...
Judgment of the Bordeaux Administrative Court of Appeal, 16 September 2025 Under Article 259 A, 1° a of the French Tax Code, short-term rentals of means of transport are subject to French VAT when the vehicle is made available to the lessee on French territory. In this case, a French company had concluded bicycle rental...
Decision of the Administrative Court of Appeal of Marseille, 18 September 2025 In this case, several horse breeding and training stables had received income subject to VAT. Relying on CJEU case law, they sought reimbursement of the tax that had been incorrectly charged and collected. The Administrative Court of Appeal of Marseille clarified in its...
Extension of the Compliance Deadline The BOFiP update published on 2 October 2025 extends the compliance deadline for cash register software and systems to 31 August 2026. Under this measure, only a certificate issued by an accredited body will serve as proof of compliance, replacing the self-declaration previously issued by software publishers. Key implementation dates:...
A Strategic Lever Confirmed by the OECD Report of 11 September 2024 The OECD report released on 11 September 2024 reaffirms that Value Added Tax (VAT) remains a key instrument of fiscal policy for governments worldwide. According to the report, VAT continues to serve not only as a major source of public revenue, but also...
Slovakia: VAT Rate to Increase from 19% to 23% on Sweet and Salty Products from 1 January 2026 The National Council of the Slovak Republic has approved an increase in the VAT rate from 19% to 23% for a specific category of food products, namely sweet and salty items. Effective from 1 January 2026, this...
First Insights into the VAT and Environmental Tax Measures The Finance Bill for 2026, submitted on 14 October 2025, sets out the main tax changes that will be debated by Parliament over the coming weeks. Several provisions relating to VAT and related taxes are worth noting: Article 25 – The Bill maintains the 2025 VAT...
France : Fiscal representation – Use of the model letter of appointment (BOFIP, 10 September 2025) On 10 September 2025, the French Tax Authorities published guidance (ACTU 2025/00095) clarifying the use of the standard model letter for appointing a fiscal representative by foreign companies not established in France, in the context of VAT obligations. The...
France: VAT Rate on Electricity Production Equipment – Decree of 8 September 2025 A decree published on 8 September 2025 in the Official Journal sets out the conditions for applying the reduced 5.5% VAT rate to residential photovoltaic installations with a capacity of up to 9 kWc. From 1 October 2025, the reduced 5.5% VAT...
France : End of Reduced VAT Rate on Fixed Charges for Gas and Electricity Bills effective from 1 August 2025 As of 1 August 2025, the reduced 5.5% VAT rate previously applied to the fixed portion of gas and electricity bills, covering elements such as subscriptions and the network access contribution, has been abolished under...
France: VAT rules on composite TV Service Offers: BOFIP Guidance of 3 September 2025 On 3 September 2025, the French tax authorities published guidance clarifying the VAT treatment of television services, distinguishing between linear and non-linear content. Linear services, understood as programmes broadcast according to a fixed schedule, qualify for the reduced 10% VAT rate....
Court of Justice of the European Union (CJEU) Ruling of 4 September 2025 – Arcomet Towercranes (C-726/23) On 4 September 2025, the CJEU issued a landmark and long-awaited ruling concerning the VAT treatment of intragroup transfer pricing adjustments invoiced following the application of OECD-recognised transfer pricing methods. In this case, a Belgian parent company provided...
Article 41 of Finance Law No. 2025-127, published on 14 February 2025, has introduced a change to the way reduced VAT rates apply to renovation works. Until now, businesses and individuals had to complete a simplified certificate (Cerfa form No. 1301-SD) to confirm that the conditions for applying the reduced VAT rate were met. From...
