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France: Indirect tax measures in finance bill for 2020

France: Indirect tax measures in finance bill for 2020

The French government on 27 September 2019 released the finance bill for 2020.

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The finance bill includes certain indirect tax (for instance, value added tax (VAT)) measures, such as:

  • Implementation of the EU VAT Directive 2018/1910 of 4 December 2018 as regards the harmonization and simplification of certain rules in the VAT system for the taxation of trade between EU Member States (known as the “quick fix”)
  • Implementation of the EU VAT Directive 2017/2455 of 5 December 2017 as regards certain VAT obligations for supplies of services and distance sales of goods (e-commerce)
  • Allow a possibility, for the French tax administration, to collect and use data made public by individuals on their social networks or on any digital interface

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