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

By Sophie Dorin

02-2014

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.

 

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