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VAT and insurance intermediation: a case law rendered by the Administrative Court of Appeal of Douai reiterates the tax risks for brokers

VAT and insurance intermediation: a case law rendered by the Administrative Court of Appeal of Douai reiterates the tax risks for brokers

On 20 March 2025, the Douai Administrative Court of Appeal issued a particularly instructive judgment on VAT applicable to services relating to insurance transactions. This decision, SARL GID Assurances c/ Ministry of the Economy, clearly illustrates the very real tax risks to which brokers may be exposed
Elimination of the VAT certificate on renovation work: the formalism does not disappear completely!

Elimination of the VAT certificate on renovation work: the formalism does not disappear completely!

The finance law for 2025 abolished the certificate to benefit from reduced VAT rates on renovation work. What concrete changes does this mean?
DAC 7: Reporting obligations of online intermediaries (platforms) — Who is concerned? Focus on the operators concerned Marketplaces, art galleries, crowdfunding...

DAC 7: Reporting obligations of online intermediaries (platforms) — Who is concerned? Focus on the operators concerned Marketplaces, art galleries, crowdfunding...

Since its entry into force, the European DAC 7 directive has upset the tax obligations of digital platforms. But which operators are concerned?
Invoicing of deposits and VAT: what are the rules to be respected in France?

Invoicing of deposits and VAT: what are the rules to be respected in France?

Invoicing advance payments is a common practice in commercial transactions. It makes it possible to secure a contract and to spread the payment for a good or a service. But how should these advance payments be handled from an accounting and fiscal point of view?
Transfer of ongoing business and French VAT: everything you need to know about the application of article 257 bis of the FTC

Transfer of ongoing business and French VAT: everything you need to know about the application of article 257 bis of the FTC

The sale of a business is a major step in the life of a business. Should VAT be applied to the transaction? In what cases can you benefit from an exemption?
The consolidation of French VAT payments: an asset for large groups

The consolidation of French VAT payments: an asset for large groups

Managing Value Added Tax (VAT) can be complex for groups of companies. The regime for consolidating the payment of VAT, established by article 1693 ter of the French Tax Code (FTC), offers a solution to centralize the payment of VAT within a group. What are the benefits of this diet? Que

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