French Court Rules on VAT for Overseas Dental Supplies and Cross-Border Services

The Versailles Court upheld a VAT reassessment against a French company for purchases from Italian and Tunisian suppliers.
The company failed to prove that the goods were patient-specific dental prostheses eligible for VAT exemption.
Services from foreign suppliers were classified as maintenance, outsourcing, and consulting, and thus subject to VAT in France under the reverse charge mechanism.
The taxpayer’s reliance on later administrative doctrine was rejected as it did not apply to the relevant tax years.
The decision clarifies that VAT exemption for dental prostheses requires specific evidence and that cross-border services may be subject to VAT via the reverse charge.

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.