Michaela Merz


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France – Anti-fraud VAT Software requires as from 1st January 2018


In January 2018 France will require VAT registered businesses to use certified anti-VAT fraud software:

Bought and certified by producer or Developed in-house with certification required.

 

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France – reduction of the VAT threshold for distance sales as from 1 January 2016 suggested


On 30 September 2015 the French government presented the draft of the Finance Act for 2016. The most interesting piece seems to be reduction of  the VAT threshold for distance sales made in France by a supplier established in another EU Member State from EUR 100’000 to EUR 35’000 (article 3 of the Bill).
This needs to be confirmed as the draft will be discussed in the coming months.

For further details please contact my colleague from PwC Geneva: Patricia More / patricia.more@ch.pwc.com / +41 58 792 9507


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France – reverse charge VAT on imports introduced (PDU – Procédure simplifée de dédouanement avec domiciliation unique)


flag-71112_1280New rules introduced in France now allow European-Union based operators to reverse charge VAT on imports once they have obtained an agreement to use the Single Window Customs Clearance Procedure (PDU – Procédure simplifée de dédouanement avec domiciliation unique). Continue reading


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E-books – ECJ rules reduced VAT rate is not applicable


PwC_R_Jolene.Visser_SouthAfrica_Jhb_P_CW_0013.JPGThe ECJ today delivered its long awaited judgments in the infringements procedures against France and Luxemburg for the application of the reduced VAT rates to e-books.

The court held that in line with VAT Directive and Implementing Regulation e-books qualify as electronically supplied services, in respect of which the reduced VAT rates cannot be applied. Continue reading


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Finland – Supreme Administrative Court decision on the VAT treatment of non-printed books after ECJ decision (K Oy – C-219/13)


PwC_Teetasse_EN2015 seems to start with book related VAT news in the EU. After the ECJ’s judgment in the K Oy case (C-219/13), the Finnish Supreme Administrative Court (“SAC”) delivered its ruling at the end of December. Continue reading


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Italy: reduced VAT rate of 4% on e-books from 1 January 2015


PwC_R_Vinesh.Naidoo_Yoginee.Sharma_Vernie.Slabert_SouthAfrica_Jhb_P_CW_0017.JPGThe Italian Parliament passed the 2015 Finance Law on 22 December, which applies the 4% VAT rate to e-books as of 1 January 2015. According to the legislation any publication that is identified by an ISBN code (International Standard Book Number) and transmitted through any physical or electronic means, should be considered as a book and, as a result, subject to the 4% reduced VAT rate. Continue reading