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...
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...
The change relates to VAT notice 723A. The main changes are : Refund applications sent by post now only require copies of documents rather than original copies ; Certificates of status are exceptions and original copies still required but will not be returned to companies ; Several sections were renumbered with minor wording improvements to...
By Ministerial Order on VAT n°2021-574 on August 3rd 2021 published in the Official Monaco Newspaper, the authorities in Monaco have amended article A-128 J of the Turnover Tax Code for Monaco. From now on, companies established outside the European Union wishing to apply for a refund must submit their application electronically via their fiscal...
An EU Council Decision 2020/2189 on 18th December 2020 authorised the Netherlands to introduce a special measure overruling Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax. The Netherlands is authorised to exclude VAT due on goods and services from the right of deduction where the goods and services...
The French customs authorities recently announced that from January 2021, the threshold for individuals residing outside the European Union to claim VAT refunds on purchases made in France is EUR 100, instead of the current threshold of EUR 175.
In BFH Beschluss v. 18.05.2020 – XI B 105/19 it has been clarified that in order to benefit from the deduction of paid VAT, the invoice must provide a “sufficient description of the services supplied”. This item of German case law is a reminder to ensure vigilance when it comes to the form and content...
Following the health crisis (covid-19), several fiscal measures have been announced. In particular, Romania plans to issue VAT refunds without preliminary audit. Tax audits may subsequently be carried out based on a risk analysis.
In order to reduce the impact of the health crisis (covid-19), the Hungarian government has announced that VAT refunds will be made: within 30 days for small and medium-sized companies (normally 75 days) provided they are not considered to be at risk, within 20 days for taxpayers considered reliable.
To improve liquidity for small and medium-sized businesses, the Danish government has announced that VAT payments made in March 2020 for transactions in the last quarter or half of 2019 could be refunded in the form of an interest-free loan.
