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Indirect taxation, VAT, customs duties

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With over 70 years’ experience in matters relating to turnover tax and indirect taxation, our firm takes pride in its expert reputation, which is widely recognised in both national and international markets. This recognition has its foundations in our teams’ highly-specialised knowledge. Our success in litigation before domestic and European courts cements both our firm’s position as a leader in the field of indirect taxation and our reputation for excellence.
This expertise centres on three main areas: VAT and payroll tax, indirect taxation and customs duties.

Their expert knowledge of issues involving VAT and similar taxes enables our specialist lawyers offer advice and assistance on the full range of matters in play (VAT, reporting requirements and legal obligations, invoicing rules, VAT-related taxes, payroll tax), both in France and abroad. This means that, regardless of the nature of your business or where you operate, we can work alongside you to fulfil your needs for assistance, auditing, advice and litigation in the following domains: property transactions; capital operations, structuring and restructuring; banking, financial and insurance transactions; cross-border transactions (both within and outside the EU), transactions conducted by public legal entities or by non-profit organisations. We can also help you with issues of compliance with your VAT-related legal obligations.

Our lawyers can also help you with any matters involving indirect contributions, VAT-related taxes and other taxes on turnover (such as compliance with existing legal standards, management of reporting requirements, litigation, etc.), financial transactions, both from the legal perspective and in terms of implementation. Furthermore, we offer assistance with any problems relating to the French contribution sociale de solidarité des sociétés (corporate social solidarity contribution, or C3S).

In a world of increasing globalisation, where digital technology is gathering momentum, much is being done to harmonise indirect taxation, which has a direct impact on the free movement of goods and the freedom to provide services, particularly with the new Union Customs Code coming into effect. Designed to adapt European customs legislation to developments in international trade, with the dual aims of preventing tax evasion and eliminating double taxation, these provisions are also intended to modernise, simplify and optimise customs procedures (e.g. by introducing mandatory electronic invoicing). This creates restrictions, or even risks, for your company, as you have to constantly ensure compliance with these changing regulations, but indirect taxation also offers you the potential to get the best out of your cash-flow and your supply chain.

In all these areas, our lawyers work in close collaboration with the firm’s other teams and draw upon our international network to offer you pragmatic and sustainable solutions that are tailored to your individual circumstances and goals. Our know-how, widely recognised by the tax authorities, means that we are able to best serve your interests, whilst providing you with the utmost legal certainty.


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05/04/2024
Electronic invoicing: What does the reform entail?
‑‑This page presents the main aspects of the reform and is updated periodically (last updated on 04/01/2024). The legislative framework is defined by the Amending Finance law No. 2022-1157 of 16 August...
05/04/2024
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24/07/2020
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In a communication dated 8 May 2020 (see our previous article) the European Commission announced that it has proposed to the member States of the European Union (EU) a postponement to 1 July 2020 of the...
12/05/2020
E-commerce Directive: entry in force of the new VAT rules to be postponed...
The 8 May 2020, the EU Commission has announced a proposal for the postponement until 1 July 2021 of the entry into force of the new VAT rules applicable to e-commerce transactions as they result from...
06/04/2020
Covid-19: postponement of tax deadlines
The French Government has decided on March 13, 2020 to grant deferral for certain tax payments to alleviate the burden of enterprises facing the Covid-19 crisis. For distressed companies, rebates on tax...
26/03/2020
CMS Expert Guide to COVID-19 Tax Relief Measures
In order to help businesses deal with some of the economic consequences of the Covid-19 outbreak, governments have taken economic and fiscal measures to help companies manage their cash flow. And for...
06/12/2019
Ethics: the future of tax planning
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