The Paris Administrative Court of Appeal ruled, in two judgments dated 6 February 2019, that a real estate dealer may only recover VAT on the acquisition of a real estate asset completed more than five years prior at the time of its resale subject to conditions.
Source Baker & McKenzie
Latest Posts in "France"
- France Publishes New E-Invoicing Specifications and AFNOR Standards Ahead of 2026 Mandate
- French Senate Rejects VAT Registration Threshold Reform; Existing Rules to Remain Unchanged for 2026
- French Senate Rejects Lower VAT Thresholds for Small Businesses in 2026 Finance Bill
- France Clarifies VAT Rates for Cultural, Recreational, and Educational Activities and Related Services
- France Updates VAT Guidance for Admission Fees to Recreational Motorsport and Karting Circuits













