France: Government releases Administrative Doctrine on VAT exemptions 

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An administrative doctrine clarifying VAT exemptions on insurance transactions carried out by brokers and intermediaries was issued by the French Directorate of Public Finance, April 27.  


The purpose of which is to clarify the following: 


  • exemption on insurance and reinsurance transactions. 
  • application of the exemption until 31 December 2022. 
  • rules of exemption on e-commerce insurance transactions. 



Source: bofip.impots.gouv.fr  

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