The transfer of VAT provisions from the French Tax Code (CGI) into the new Code on Taxation of Goods and Services (CIBS) has been pushed back. Book II of the CIBS, originally due to come into force on 1 September 2026, is now expected to take effect on 1 January 2027, giving administrations, businesses and...
Since 1 January 2026, foreign companies carrying out imports or intra-Community acquisitions of goods in the Czech Republic can recover the VAT paid on those operations without having to register for Czech VAT. The new mechanism, introduced under Article 83a of the Czech VAT Act, applies where the goods are subsequently supplied to a Czech-established...
In a ruling dated 13 May 2026 (CJEU, C-603/24), the Court of Justice of the EU has clarified the VAT treatment of transfer pricing adjustments within international groups. The case concerned a Portuguese car distributor whose profit margin was adjusted at year-end to meet the target return set by the group’s transfer pricing policy. The...
The French Finance Act for 2026 introduces a significant change with the creation of Article 273 septies E of the French Tax Code. Until now, the free distribution of goods in a promotional context was considered to preclude VAT deduction, regardless of the underlying business purpose. This restrictive approach was rooted in the civil law...
You are a non-European company and you use the DDP and EXW Incoterms for your sales and purchases from the French territory? You are likely to act as an IOR/EOR…
In this ruling, the Conseil d’État clarified the VAT treatment of payments made under trade cooperation arrangements, reaffirming the distinction between price reductions and remuneration for services. The dispute concerned amounts paid by suppliers to distributors under trade cooperation agreements covering product placement, in-store promotions and marketing activities. These payments had been presented as commercial...
Switzerland’s VAT refund scheme for non-established businesses remains in place, but the administration has significantly tightened its practical requirements since February 2026. Without any change to the legal framework, three areas are now subject to stricter scrutiny: Claims must be submitted through the tax authority’s digital platform, with supporting documents that are complete, legible and...
In this ruling, the CJEU clarified the VAT treatment of points-based loyalty schemes, and the distinction between multi-purpose vouchers (MPVs) and simple price reduction mechanisms. The case concerned a Swedish company operating a cosmetics distribution network, which had introduced a loyalty programme allowing customers to accumulate points on purchases and redeem them on future transactions...
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...
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 Swedish tax authorities do not consider as “real estate” : a charging station in the form of charging posts mounted on concrete foundations, even when connected to the building’s electrical system a charging box mounted on the wall of a building, even when connected to the building’s electrical system. As a result, the management...
