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Daric Authors Article for ‘Business Immo’ on VAT Election
Sep 23, 2020Paris Tax Partner Christine Daric authored an article first published Sept. 14 by Business Immo regarding the value-added tax (VAT) on rental units in France. The French Supreme Court (Conseil d'Etat) on Sept. 9 recognized the possibility to elect VAT unit by unit on the rental income of a property and not necessarily by property or group of properties. Property owners must, however, expressly designate this in the election letter concerning the leases and premises needing the VAT option.
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