Is the strengthened control of the VAT registration number consistent with the ECJ case law?

13 February 2014

Sophie Dorin

Sophie Dorin is the author of the following article “VAT deduction and VAT fraud, published in La Semaine Juridique Entreprises et Affaires, 13/02/2014.

This article is about the new French legislation that has implemented a strengthened control of the VAT registration number as regards to its issuance and its sustainability in order to prevent VAT fraud.

Authors