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Indirect taxation, VAT, customs duties

France

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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24/07/2020
e-Com­merce dir­ect­ive: the post­pone­ment to 1 Ju­ly 2021 of the ap­plic­a­tion...
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...
16 July 2019
An in­tro­duc­tion to the law of block­chain and dis­trib­uted ledger tech­no­lo­gies...
Data Pro­tec­tion The European Gen­er­al Data Pro­tec­tion Reg­u­la­tion raises at least two is­sues in par­tic­u­lar in this con­text. First: is pseud­onym­ous in­form­a­tion per­son­al data? Second: how can a “right...
11 July 2019
An in­tro­duc­tion to the law of block­chain and dis­trib­uted ledger tech­no­lo­gies...
Rem­ed­ies: In Prin­ciple The ori­gin­al Bit­coin White Pa­per stressed the im­port­ance of trans­ac­tions not be­ing re­vers­ible. Ir­re­vers­ib­il­ity is a func­tion of Bit­coin, de­lib­er­ately de­signed to re­duce trans­ac­tion...
08 July 2019
An in­tro­duc­tion to the law of block­chain and dis­trib­uted ledger tech­no­lo­gies...
Jur­is­dic­tion­al is­sues Many com­ment­at­ors note that true de­cent­ral­isa­tion im­plies that en­force­ment of ob­lig­a­tions must be ef­fected through the sys­tem. A per­mis­sioned sys­tem may in­clude con­ven­tion­al gov­ern­ing...
03 July 2019
An in­tro­duc­tion to the law of block­chain and dis­trib­uted ledger tech­no­lo­gies...
Leg­al Per­son­al­ity De­term­in­ing wheth­er a sys­tem has leg­al per­son­al­ity has im­plic­a­tions for many of the ques­tions con­sidered in re­la­tion to this top­ic. In 'Ho­ri­zon Scan­ning — Block­chain: The Leg­al Im­plic­a­tions...
19 June 2019
An in­tro­duc­tion to the law of block­chain and dis­trib­uted ledger tech­no­lo­gies...
Block­chain and oth­er dis­trib­uted ledger tech­no­lo­gies (DLT) are ap­proach­ing the main­stream. Tech­no­logy com­pan­ies of­fer products for com­mer­cial pro­jects. IB­M's Block­chain Plat­form ref­er­ences “500+ cli­ent...
20/05/2019
VAT re­fund for tax­able per­sons in an­oth­er EU mem­ber state
The Court of Justice of the European Uni­on (CJEU) de­livered its judg­ment in the Sea Chefs Cruise case on 02 May 2019, which we are fol­low­ing.CJUE, Case C-133/18, Sea Chefs Cruise Ser­vices GmbH, 2 May...
14 March 2019
What about VAT after Brexit?
Al­though the UK par­lia­ment ruled against the pos­sib­il­ity of a ‘no deal’ Brexit, the out­come of the cur­rent UK polit­ic­al con­tro­versy re­mains un­cer­tain. Both busi­nesses and gov­ern­ments in both Great...
05/10/2018
VAT Alert
On 2 Oc­to­ber 2018, the Mem­ber States of the European Uni­on (EU) ad­op­ted four of the pro­posed re­forms which com­prise the European Com­mis­sion ac­tion plan to mod­ern­ise and con­sol­id­ate the VAT sys­tem. 1...
27/09/2018
Fin­ance Bill for 2019 re­leased
On 24 Septem­ber 2018, the French gov­ern­ment presen­ted the Fin­ance Bill for 2019. You will find be­low its main tax meas­ures. Re­form of the French tax con­sol­id­a­tion sys­tem and cap­it­al gains rules for equity...