« Finanzgericht Baden-Württemberg » – December 22, 2022 regarding judgment 5 K 1635/20 dated April 1, 2022 Décision CJEU – C-431/21, X GmbH & Co. KG against Finanzamt Bremen October 13, 2022 Real estate transfer tax – Tougher requirements for notification to the tax authorities (Grunderwerbsteuergesetz – GrEStG) Link to the publication: https://www.editions-jfa.com/revue-fi-1-2023-chronique-actualite-11/
In 2023, let’s be Unique, Together !
Please find attached the summary of the VAT and Customs measures contained notably in the Finance Law for 2022. The following measures are presented and commented on in detail in this document, together with a practical analysis. 01 I Main measures affecting the physical flow of goods Suppression of the Intrastat return (“DEB”), which will […]
Arsene wishes you a happy new year 2022
In the anticipation of the upcoming year 2022, please find attached the summary of the VAT and Customs measures as stipulated notably by the Finance Bill for 2022. The following measures are presented and commented on in detail in this document, together with a practical analysis. 01 I Main measures affecting the physical flow of […]
Article 195 of the Finance Act for 2021 entitled the Government to adopt by ordinance, within nine months of its publication, all necessary measures to ensure the generalization of e-invoicing. It’s done! The ordinance n°2021-1190 of September 15th, 2021[1] relating to the generalization of e-invoicing in the frame of domestic B2B transactions end e-reporting (hereinafter, […]
The French Constitutional Council has just censured the provisions of article 1737, I, 3° of the French Tax Code (FTC) [1] on the failure to issue an invoice [2]. For the record, these provisions impose a tax fine of 50% of the amount of the transaction on a supplier liable for French VAT for not […]
Participation in the panel discussion on recent decisions in international tax law („Aktuelle Entscheidungen zum Internationalen Steuerrecht“) For more information on the content of the seminar and the participants : https://www.ists.ch/tagung-2021/
In 2021, Arsene will resolutely be by your side
On December 17, the Finance Act for 2021 has been voted by Parliament. Now the terms of application of this tax credit are final under confirmation of the Constitutional Council As a reminder, the measure aims at granting a tax credit, equal to 50% of the rents waived during the period of application of the […]
The French government has introduced an amendment to the Draft Finance Bill for 2021 in order to introduce a tax credit for lessors who have granted rent waivers to their lessees who are particularly vulnerable to the current crisis. On the basis of the text adopted at this stage by the National Assembly, the tax […]
In a LUPA decision dated November 4, 2020[1], the French Supreme Court specifies the consequences of a late filing of the #2746 tax form regarding the annual 3% tax on real estate in case of “recidivism” (“3% Tax“). The sanction, although severe but in accordance with the law, leads to the payment of the 3% […]