Tax Alert
French VAT recodification in the CIBS and financial services
As from 1 January 2027, several VAT exemptions currently provided for under Article 261 C, 1° of the French Tax Code will, under the CIBS, be subject to statutory definitions and general criteria incorporating into French law principles that have, until now, primarily stemmed from European case law and, in certain instances, have already been reflected in the French tax authorities’ administrative guidelines.
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6 min read
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07 Oct 2026
