Press Release: VAT: The European Commission asks France to bring its tax representative ( ‘répondant fiscal’ ) provision into line with the VAT Directive (Directive 2006/112/EC)

The European Commission asked France to amend the optional derogation for declaring and paying VAT for non-established vendors and their clients in France. Considering this provision, which involves designating a tax representative, to be incompatible with the VAT Directive, the Commission started the second stage of the infringement procedure in sending France a reasoned opinion.