The reverse charge mechanism for import VAT is a measure of competitiveness for companies in France. It is now largely open to foreign companies, whether or not they are established within the EU.
As from January 1st 2019, companies which are not established in France would no longer be allowed to appoint several tax representatives.Therefore, it is essential to choose a tax representative able to handle … all taxes.
The exit procedure of the United Kingdom from the European Union (Brexit) will come to an end on March 29, 2019. Given the imminence of this deadline, the first negotiations have finally led to an agreement.
The Court of Justice of the European Union confirmed the principle stating that when two successive deliveries relating the same good with only one IC transport are performed, the second transport is VAT exempted, even though the first seller has been not advised of the resale to a third liable company. (see decisions C-628/16 of 21 February 2018 « Kreuzmayr GmbH », and C-386/16 dated in 2017 « Toridas UAB »). What conclusions can we draw ? It is necessary to challenge the VAT exemption for any IC deliveries performed