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1 August 2022
The PEPA or “Macron bonus” is back! It’s now called the : "La Prime de Partage de la Valeur" (PPV) and there are new tax and social security rules to follow. While the legislative decree is yet to be issued, here are the initial contents of the draft :
20 April 2022
Until now according to the French VAT law, in field of goods trade, no VAT is applied on advance payment invoices. According to a recent French case of law from the appeal court of Nantes, this French provision doesn’t comply with the European directive of the 2006/112/CE.