On 25 October 2022, the French tax authority published administrative guidelines for the country's new VAT group regime. The regime is provided for under Article 256 C of the General Tax Code, which was inserted by the Finance Law for 2021 for the creation of a VAT group regime in accordance with Article 11 of the EU VAT directive (Council Directive 2006/112/EC). The optional regime is possible in all sectors of economic activity, with VAT group members required to be taxable persons established in France, having financial, economic, and organizational links between them. When opted for, the VAT group regime...