Author: AFC REPRESENTATION FISCALE
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WRONGLY INVOICED VAT: New case law decisions
It is worth analysing two recent judgments which present two different situations of wrongly invoiced VAT:• On the one hand, a decision of the Administrative Court of Appeal of Lyon of 2 February 2023 on VAT wrongly invoiced on an activity outside the scope of VAT• On the other hand, a judgment of the Court…
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Case law: tax audits after the deadlines
What does the Council of State say about compliance with deadlines during a tax audit? In a decision dated May 20, 2022, the Council of State was led to take a position on the deadline granted to the French tax authorities to carry out an on-the-spot audit of its accounts and the consequences that exceeding…
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E-Invoicing/E-Reporting: Summary of the upcoming reform
Definitions:E-invoicing: In French, it is the electronic invoicing system. The electronic invoice is an invoice issued, transmitted and received in a dematerialized form and which necessarily includes a minimum base of data in structured form. E-reporting: This is the transmission to the administration of certain information relating to commercial transactions that are not affected by…
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VAT on foodstuffs
The Finance Act for 2022 provided for the simplification of the VAT rates applicable to foodstuffs. We will detail below what the law provides. 1) Application of the 5.5% rateThe rate of 5.5% is now applicable to all foodstuffs intended for human consumption, to similar products (intended to supplement or replace these products) as well…
