Paris Court Clarifies VAT and Expense Deductibility Rules for French Advertising Firms

The French Administrative Court of Appeal of Paris clarified VAT and expense deductibility rules for advertising firms in Decision No. 25PA01723.
The case involved a company providing advertising services in airport lounges, which was assessed additional VAT and corporate income tax after an audit.
The court found the services were not proven to be outside France and confirmed a 20% VAT rate applied.
Photography expenses were disallowed due to insufficient supporting documentation.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.