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The new tax code on goods and services: a consolidation of sources expected

The new code of taxation on goods and services (hereinafter CIBS) entered into force on January 1 , 2022 instituted by ordinance no. now contained in the Customs Code and also transposes various standards of domestic law and European Union law previously broken down into several sources.

This ordinance, supplemented by implementing decree no. 2021-1914 of December 30, 2021, enshrines the transfer of powers between the General Directorate of Customs and Indirect Duties and the General Directorate of Public Finances.

Source PwC

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