LithuaniaUncategorized Lithuania – reduced rates changes 17 January 201822 views1 min read via 2017 December | VAT Systems – http://www.vatsystems.eu/2017/12/ France: Administrative Supreme Court has ruled that the French tax authorities may not rely on the time limit provided in article 15 of Directive 2008/9 for VAT refunds, i.e. 30 September of the following calendar year, as such limit was not transposed into French legislation. As of 1 July 2018, there is an optional split payment mechanism for recipients, which entitles taxable persons receiving an invoice with VAT amount to pay the net invoice amount into a standard bank account and the VAT amount to the VAT account.
