French Lawmakers Return to Tax on Energy Drinks

France has issued new legislation completing the regulatory framework for mandatory electronic invoicing ahead of the September 2026 implementation, introducing detailed operational, governance and compliance requirements for plateformes agréées

France's tax administration has published updated administrative guidance confirming the reference interest rates used to determine the tax deductibility of interest paid on advances granted by partners or shareholders beyond their capital

France's tax authorities launched a public consultation on 29 July on a revised version of the administrative doctrine concerning the VAT rate applicable to books (BOI-TVA-LIQ-30-10-40), following a Council of State ruling that dedicated audiobook

France has postponed the transfer of Value Added Tax (VAT) provisions from the General Tax Code (CGI) to the Code des impositions sur les biens et services (CIBS) until 1 January 2027 under Ordinance No. 2026-671 of 27 July 2026, published in the

Argentina has gazetted Law 27814 on 17 July 2026, which ratifies the amending protocol to its 1979 income and capital tax treaty with France. Signed on 6 December 2019, the protocol is the second to amend the treaty. It will enter into force 30

The French Ministry of Economy and Finance has announced the forthcoming implementation of mandatory electronic invoicing (e-invoicing) requirements in Communication No. 898 issued on 11 July 2026. From 1 September 2026, all businesses must be