Blogs

The French VAT rate on the construction of social housing will be reduced from 5% to 5% from January 2014.  This will represent a cost of over €650 million. The French Value Added Tax rate change h...Continued

The German VAT office (BMF) has provided new simplifications on the intra-communicty supply of goods and German VAT treatment.  This will apply from 1 April 2013. Under the EU-wide VAT rules, sales...Continued

Last week, it was confirmed that managers of special investment funds in Germany were not liable to charge German VAT on their services. The ruling was passed down by the European Court of Justice,...Continued

France is attempting to withdraw the requirement on non-European Union companies trading in France to appoint a VAT fiscal representative for recording and reporting on Value Added Tax. EU VAT fiscal...Continued

There are new obligations for the electronic filings of German VAT returns for 2013. All companies VAT registered in Germany, including non-resident businesses, will be required to file electronica...Continued

The French VAT recovery claims procedure is now at odds with the European Union following recent tax rulings on the 8th Directive VAT Recovery Directive. The 8th Directive provides a mechanism for ...Continued

French cinema goers face a rise in the French VAT rate from 7.5% to 10% at the start of 2014. As part of a general increase in French VAT from 19.6% to 20%, the reduced VAT rates are being simplifi...Continued

The German VAT authorities have issued a late payments warning on cheque payments. German tax return settlements by cheque The German VAT office has issued guidance on the deemed payment date for ch...Continued

Reports are emerging of plans to harmonise the German reduced VAT rate of 7% to the standard German rate of 19%. At present, the German VAT regime categorises a number of supplies of goods at the l...Continued

Following the relaxation of the French VAT répondant fiscal requirement earlier this year, the French VAT authorities have further clarified the rules on the obligations on foreign traders to register...Continued