Changes to distance selling rules for the UK were implemented as part of The Taxation (Post-transition Period) Act. This document provides a summary of the changes as at 1st January 2021. Read more
La Représentation Fiscal is a founding member of the Association of French Tax Representatives
La Représentation Fiscal (LRF) is a founding member of the Association of French Tax Representatives (Association des Représentants Fiscaux Français – ARFF), a professional association with a mission to offer its Members a forum for discussion and exchange on any tax or customs subject related to the tasks of accredited tax representative. Read more
France: new way of calculating VAT for short term yacht charters
The French Tax Authorities have published a new tax bulletin on 6 November 2020, with retroactive effect from 1 November, which affects the way VAT on short term charters is calculated depending on time spent within/outside EU waters. Read more
France: Simplification of formalities related to distance sales (B2C) of excise products from January 1, 2020
Finance Law No. 2019-1479 of December 28, 2019 for 2020 has simplified the formalities relating to distance sales of products subject to excise duty.
This provision covers the sales of excise products already released for consumption in a Member State of the European Union and sent directly or indirectly by a supplier not established in France to be delivered to individuals residing in France (B2C). Read more
New “Taxes in Europe database”
The EU Commission has just published the new “Taxes in Europe database”, collecting all information on standard, reduced and zero VAT rates on all goods and services in EU Member States.
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New measures (“Quick fixes”) effective January 1, 2020 (B2B)
The finance law for 2020 has transposed the so-called “quick fixes” measures provided for by Directive 2018/1910/EU of December 4, 2018 concerning intra-Community traffic in goods between taxable persons (B2B), with effect as of January 1, 2020.
Reduced VAT rate applicable to the supply of electronic publications in Belgium
Since 1 April 2019, the reduced VAT rate of 6%, which already applies to “printed” books and other publications on physical media as referred in the Royal Decree No. 20, also applies to books and publications which are made available to the reader “by electronic way “. Read more
Important tax updates from Italy
On July 1, 2019 the “tornado” of the Italian Tax Authorities comes.
In fact, next July 1st will be a red-dot day in the Country. On the fiscal front, everything changes: here are the news for tax payers. Read more
Brexit and EORI numbers applications made in Germany
As it stands, the date on which Great Britain leaves the EU has been put back to 31 October 2019. Should the British parliament agree to the deal negotiated with the EU, an earlier exit is possible. However, if this is not the case Great Britain will leave the EU without a deal and the consequences of a “no deal” Brexit will come into effect on 1 November 2019. Read more
New EU laws – on digital content and on the sales of goods to be approved
New rules to better protect consumers whether they buy a product over the internet, in a local store or download music or games were approved by Parliament on Tuesday.
The new EU laws – on digital content and on the sales of goods – harmonise key contractual rights, such as the remedies available to consumers and the ways to use those remedies. They are part of the Digital Single Market strategy, which aims to ensure better access for consumers and businesses to online goods and services across Europe.