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...
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...
Directive 2022/542 of April 5, 2022 made it impossible to combine a reduced VAT rate on purchase with the application of a margin VAT mechanism on resale. France, which until now has allowed a 5.5% VAT rate on the purchase and a VAT margin mechanism on the resale of works of art, is obliged to...
Since Brexit, selling to private consumers (B2C) in the European Union (EU) has become significantly more complex for UK distance sellers. The days of effortless trade within the Single Market…
The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity (the SIREN number). Until now, France has been an exception by assigning EORI numbers on the basis of the establishments of a legal entity (the...
As a reminder, since January 1st, 2022, the VAT due on imports is no longer settled in customs and the reverse charge mechanism of the VAT due on imports is generalized and mandatory for all companies.
Based on the information contained in the customs declarations, the French tax authorities pre-fill the French VAT...
From 2022, the management, collection and control of VAT due on imports will be transferred to the tax authorities. This means that VAT will no longer be settled at customs and that the VAT reverse charge on import will be mandatory ! For this to happen, all companies importing goods ito France will have to register...
On 27th October 2021, the Belgian authorities published Circular 2021/C/96 which clarifies the VAT exemption for transport services directly linked to the export of goods. This circular takes into account the interpretation given by the Court of Justice of the European Union in the “LC IK” case of 29th June 2017 concerning Article 146 of...
The Italian tax authorities have recently clarified the right to deduct VAT incurred on the importing of goods. According to this statement, the VAT debtor is the owner of the goods and not the customs agent who acts as an indirect representative. In this context, the right to deduct import VAT belongs to the person...
The UK Chancellor of the Exchequer had announced the following regarding UK VAT: No more tax on electronic books and publications: e-books, e-newspapers, e-magazines, academic e-journals . This measure was to come into force on 1st December 2020. However, due to the current health crisis (covid-19), the date has been brought forward to 1st May...
From 1st January 2022, France will abolish all requirements for businesses wishing to benefit from the reverse charge mechanism for import VAT. This scheme allows VAT-registered businesses to apply to the French tax authorities for authorisation to use the reverse charge mechanism on imports. Once accepted, there is no obligation to pay import VAT when...
From 1st April 2020, the Netherlands, will transpose into national law Delegated Regulation 2015/2446, an addition to EU Regulation n952/2013 which establishes the EU Customs Code, and in particular Article 1 (19), which gives a new restrictive definition of what export means. From now on, to be an exporter from the Netherlands, and to check...
