COUNCIL IMPLEMENTING DECISION (EU) 2019/2244 of 16 December 2019 authorising Spain and France to apply a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax,
France and Spain are constructing high-voltage direct current links between Cubnezais (France) and Gatica (Spain). The project costs are borne equally by the two countries. In order to reduce the complications relating to the tax implications of the project, all transactions relating to the construction will be treated equally, i.e. 50% are deemed to take place on French territory and 50% on Spanish territory.
Source European Commission
Latest Posts in "France"
- France External Specifications v3.2: Key Technical Updates Ahead of the 2026 E‑Invoicing Mandate
- Comarch webinar: E-Invoicing & E-Reporting in France: 3 Months to Full Compliance (May 27)
- The Revo Wind‑Down – Week ending May 15: France’s E-Invoicing Blitz – 4 Updates You Can’t Miss
- France 2026 E‑Invoicing Reform: AFNOR Guidance on Electronic Invoice Archiving (FD Z42‑029)
- French Supreme Court Highlights Contractual Role in Amex VAT Case, Impacting Financial Institutions
