This publication supplements the comments relating to the imposition of value added tax (VAT) on sums generally qualified as compensation, following the public consultation which took place from May 11, 2022 to July 31, 2022. additional examples of taxable or non-taxable allowances for VAT have been added to the comments. Some examples have been clarified.
Finally, the changes made to the wording of IB § 60 of BOI-TVA-SECT-60 during the publication of May 11, 2022 have been removed.
Source: gouv.fr
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