Articles and news in VAT
VAT on digital activities
Understanding VAT on digital activities VAT, or value added tax, is an indirect tax applied on value added at each stage of the production and distribution chain of goods and services. In the context of digital activities, VAT is of particular importance, as it...
Who is affected by VAT reverse charge?
Who is Concerned with VAT Self-Liquidation? VAT self-liquidation is a process that has been implemented within the European Union (EU) to facilitate commercial transactions between businesses. This method transfers the responsibility for paying VAT from the seller to...
What is the reliable audit trail? Obligations, examples and sanctions
What is the reliable audit trail? The reliable audit trail is an internal control requirement for companies. They must be able to demonstrate that they have a documented audit trail that chronologically traces all the steps and associated controls from the origin of...
VAT optimization
VAT optimization can be a crucial element of tax management for businesses of all sizes. Here are some VAT optimization strategies that businesses can employ: Use of VAT exemptions: Companies can obtain VAT exemptions for certain operations (e.g., exports of goods,...
VAT: calculation, rate, declaration and payment
- Definition of VAT - Calculation of VAT - VAT Rates - VAT Declaration - Paying VAT - Best Practices in VATValue Added Tax (VAT) is an indirect tax on consumption imposed on most goods and services purchased by consumers. It is applied throughout the production and...
VAT tax specialist: your VAT expert
What is a VAT tax lawyer? A VAT tax lawyer is a legal professional specializing in value-added tax (VAT) law. They possess in-depth expertise in the rules and obligations related to VAT. What is the role of a VAT tax lawyer and what are their tasks? The role of a VAT...
VAT tax audit: explanations and procedure
Why a VAT tax audit? What triggers a VAT tax audit? Procedure for a VAT tax audit Can one contest a VAT tax adjustment proposal? How to avoid a VAT tax audit? Why hire a VAT tax specialist lawyer?VAT is the primary source of financing for the French state budget. In...
CA3 VAT declaration: clarification on the threshold of 4000 euros
Companies liable for VAT with an annual amount below 4,000 euros may, exceptionally, submit quarterly VAT returns instead of monthly returns. In a decision dated October 17, 2022 (CE 17-10-2022 no. 458767), the Council of State specifies that the exceeding of the...
VAT audit: accountant or tax lawyer?
Tax Lawyer or Chartered Accountant? Which Professional Should You Choose for VAT Audits?During a VAT audit, businesses often wonder about the right choice to achieve the best results in terms of taxation: should they choose a tax lawyer or an accountant? Overview of...
VAT on real estate margin: advice and tax strategy for property dealers
What is VAT on margin in real estate? Who is affected by VAT on real estate margin? Can VAT on real estate margin be optimized? The tax lawyer specialized in VAT on real estate margin: the expert in tax advice and strategy for real estate dealers Taxed on the margin...
VAT and E-commerce: the one-stop shop for VAT
Since July 1st, 2021, businesses conducting sales or service transactions within the European Union to non-taxable persons (including individuals) have the option to use the new single electronic portal for declaring and paying VAT. Affected businesses can opt for a...
VAT control: what is it?
What is a VAT control? What is the difference between an internal VAT control and a tax audit of VAT conducted by the tax authorities? Why conduct a VAT control? How does a VAT control proceed? Who is affected by the VAT control? Why hire a tax lawyer for a VAT...
VAT exemption and aircraft
VAT exemption on aircraft: what does it involve? Update of the airlines list It is provided for in the 4th paragraph of section II of article 262 of the General Tax Code (CGI) that operations involving the delivery, transformation, repair, maintenance, chartering, and...
The VAT group
What is the VAT group? Who is concerned by the VAT group? When and how to opt for the VAT group regime? Why seek the assistance of a tax lawyer for the implementation of the VAT group regime? In accordance with Article 256 C of the French Tax Code, companies subject...
VAT tax audit: advice, anticipation and strategy
The VAT fiscal control Who can be affected by a VAT fiscal control? Why am I subject to a VAT fiscal control? Can a VAT fiscal control be anticipated? Why hire a tax lawyer during a VAT fiscal control? VAT is the tax that contributes the most to the French state's...
VAT on international transactions
What is VAT on international transactions? Who is affected by VAT on international transactions? Can VAT on international transactions be optimized? Why hire a tax lawyer specializing in international VAT? VAT on international transactions is the Value Added Tax...
VAT on business, professional and commercial real estate
What is the VAT on commercial, professional, and business real estate? Who is affected by the VAT on commercial, professional, and business real estate? Can the VAT on commercial, professional, and business real estate be optimized? Why hire a tax attorney...
Real estate VAT and complex transactions
Certain real estate transactions conducted by professionals, such as the restoration of historical monuments or classified buildings, may experience a complex tax regime at the time of resale due to a tangled web of various tax regimes that may come into play. The...
How to recover VAT on new housing?
Under the rules governing real estate VAT, it is possible in certain cases for the taxpayer to be reimbursed for the real estate VAT paid on a new real estate investment. This possibility thus offers a significant tax advantage in real estate investment and...
VAT Construction-sale
What is VAT on construction and sale? Who is affected by VAT on construction and sale? Can VAT on construction and sale be optimized? Tax lawyer expert in VAT on construction and sale VAT on construction and sale is the value-added tax applicable to real estate...
VAT Real estate promotion
What is VAT on real estate development operations? How is VAT applied to real estate development operations? Who is affected by VAT on real estate development operations? Tax lawyer specializing in real estate VAT Real estate development involves producing real estate...
Real estate VAT recovery
What is the recovery of real estate VAT? Who is concerned with the refund of real estate VAT? How to get a refund of real estate VAT? Tax lawyer expert in real estate VAT recovery The recovery of real estate VAT involves being reimbursed by the State for a VAT credit...
VAT and goods dealer
The business of a real estate dealer involves buying real estate, either in their own name or through a company, and selling it for a profit. In order to improve their margin, real estate dealers may employ various strategies, such as buying a building and then...
Real estate VAT
Real Estate VAT Recognized Expertise in Real Estate VAT Specialized in real estate taxation, our law firm has developed sharp expertise in real estate VAT over the years. We advise real estate developers, property dealers, and real estate investors in their real...