VAT deduction rights and payroll tax consequences

Decree No. 2022-1033 of July 20, 2022 adapts certain regulatory provisions as part of the entry into force of the VAT group on January ¹ .

VAT deduction rights

As of its entry into the VAT group, the member is no longer a taxable person but constitutes a distinct sector of activity of the single taxable person.

Each member can retain (or subsequently create) its own sectors which then constitute sub-sectors of the single taxable person.

Source Avocats-GT

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