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Value Added Tax

In matters of Value Added Tax (VAT), Qualiens advises on the French, European and international aspects of assistance, auditing, advisory and litigation services in all economic sectors, the following areas in particular:

  • share capital operations, structuring and restructuring: control of VAT impact, tax exemption or compliance (Article 257 bis), activities of holding companies, financial products and dividends, payroll tax, etc.;
  • banking, financial and insurance transactions: taxable and exempt transactions, control of the impact of exempt activities on the recovery of input tax, coordination with payroll tax, cost sharing, separate sectors of activity, etc.;
  • cross-border transactions: permanent establishments, place of taxation, control of double taxation risks within or outside the European Union, designation of the taxpayer, mini one-stop shop for the payment of the tax in the European Union, Exchange of Goods Declaration, European Declaration of Services, etc.;
  • real estate transactions: property/real estate development, real estate agency/property trader, public works: input tax recovery, financing transactions (including leasing, construction leases, public-private partnerships), rental activities, etc.;
  • operations carried out by public law entities and non-profit organisations.

Qualiens also advises on related issues:

  • compliance with the formal daily obligations attached to VAT liability: regime applicable to transactions, both economic and other kinds of transaction; rate; reporting and tax payment obligations (including in a consolidation group), compliance with European reporting obligations.
  • invoicing: compliance with obligations of form and substance, audit trail, use of electronic invoicing.

Contact: Marie Fournier