As we announced to you in our e-alert relating to the VAT and customs measures of the draft finance law for 2022, changes are expected in terms of declarations related to intra-community trade in goods (DEB), as of 1 st January 2022.
The objective of these changes is to bring France into compliance with the “Basic EBS (European Business Statistics) Regulation” of the European Parliament and of the Council, dated November 27, 2019 (n ° 2019/2152).
Source PWC Avocats
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