Publication of doctrinal comments on the concept of composite offers - Lexis Nexis

We are thrilled to announce the publication of our latest article entitled “Value added tax - Publication of doctrinal comments on the concept of composite offers”. Written by Grégoire Person and Thomas Le Boucher, associate lawyers and co-founders of Cyplom Avocats, this article provides a quick overview of recent doctrinal comments submitted for public consultation.

Posted in Tax Law no. 37, September 14, 2023, Act. 334, the article looks at the new criteria defined by the tax authorities concerning composite offers, in particular the 8 essential concepts and the definition of the average consumer. It also discusses the quantitative and qualitative criteria to consider in order to qualify a composite offer.

The article states that, for separate transactions marketed together at a single price, it is necessary to break down the price between the transactions. However, this breakdown is not applicable in the case of a single complex transaction.

For a complete read, read the article in its online version here.

Don't miss this valuable analysis to understand the new VAT and composite offer guidelines.