The specific regime applies to taxable persons who organize trips or tourist circuits in their own name and who, to provide the services generally associated with this type of activity, have recourse to taxable third parties ( ECJ, judgment of 22 October 1998, joined cases C-308/96 and C-94/97, TP Madgett and RM Baldwin, ECLI:EU:C:1998:496 ).
Source: gouv.fr
Latest Posts in "France"
- French Constitutional Court Upholds Digital Services Tax Against Tech Giants Challenge
- French Constitutional Council Upholds Digital Services Tax, Confirms Compliance with Constitution
- France Updates VAT Rates for Waste Collection and Treatment Services in New Doctrine
- France launches access to directory for taxpayers ahead of the e-invoicing mandate
- End of VAT Simplification in France for Non-EU Importers
