Paris Court Clarifies VAT on Unused or Late-Cancelled Driving Lesson Bookings

• The Paris Administrative Court of Appeal clarified VAT rules for driving lesson bookings cancelled late or not used.
• Amounts retained for expired or late-cancelled hours are considered payment for a service, not compensation.
• The taxpayer did not prove these amounts were compensation for damages.
• VAT is due when payment is received and service details are known, even if the service is not performed.

Source: news.bloombergtax.com

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.

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