France Tax Agency Seeks Comments on Update of VAT Liability Rules on Imports

The French General Directorate of Public Finance July 24 opened a consultation on the update of VAT liability rules on imports. The draft rules include measures that would: 1) clarify that the VAT due on certain import transactions, by taxable persons in specific circumstances, may continue to be declared and paid to the services of the Directorate of Customs and Indirect Taxes (DGDDI); 2) make specific taxable resellers, who make distance sales of imported goods, liable for VAT due on importation when there is a discrepancy between the tax base declared on importation and the actual commercial value of the ...