Tax Club - Paris, February 2026

Paris, France
Open Board Meeting
12-14 February 2026
Minutes

Participants
Representatives of the following JPA International member firms attended:
• Intrust llc (Albania)
• Fiebich & Partnerinnen (Austria)
• Assertum audit oü (Estonia)
• Tilimerkono Oy (Finland)
• JPA (France)
• Orial (France)
• JPA Actus / Wanlin - Grelier (France)
• Mühleis & Kollegen Gmbh (Germany)
• Rentrop & Partner (Germany)
• JPA Italia (Italy)
• Raddi & Associati (Italy)
• Studio Righini (Italy)
• JPA Studio Sala (Italy)
• Daher & Partners (Lebanon)
• Interfinance llc (Kyrgyzstan)
• KPFK Dr Piotr Rojek sp. z o.o. (Poland)
• Khaled Albassam cpa (Saudi Arabia)
• Centar za reviziju (Serbia)
• Slovenska Dovernicka Spolocnost (Slovakia)
• Martínez Comín (Spain)
• JPA Emirates auditing & accounting (UAE)
• Perdomo & Amestoy contadores públicos (Uruguay)
• Bourner Bullock (United Kingdom)
• llc “TTT-Audit” (Uzbekistan)
• llc “BMM- Audit” (Uzbekistan)

Tax Club

OSS and VAT Group – VAT News – Klaus Fiebich (Austria)
The interaction between VAT groups and the EU OSS system was examined through a practical case involving B2C digital and print sales across Europe. It was explained why certain services cannot be declared via OSS when a permanent establishment exists in another Member State. Recent VAT developments were reviewed, including the EU VAT gap, VAT rate evolution and ECJ decisions on transfer pricing adjustments and triangulation. The importance of compliance and correct VAT treatment in cross-border operations was emphasised.