The bill n°2023-1107 passed in France on November 29th, 2023 concerning profit sharing with employees imposes new requirements on companies whose workforce is at least equal to 11 employees and
Companies with at least 11 employees not subject to mandatory profit-sharing : new requirements on sharing profits for 2025
VAT and financial services: towards a selective option to tax regime
Within the framework of the 2022 Finance Bill, it is envisaged to modify the option to tax (OTT) regime for banking and financial services. The VAT option in the current
Morgan Stanley Case-Law (C-165/17), January 24th, 2019
Related Posts Preliminary questions asked to the CJEU, « Morgan Stanley » caseMorgan Stanley – Preliminary Questions
Recovery of VAT on costs incurred in the event of an unrealized transfer of securities
The context is as follows. C&D FOODS is the holding company of a group of companies. This company indirectly owns AROVIT PETFOOD via a subholding company. C&D FOODS provides management
VAT deduction on intermediation expenses incurred in the frame of a sale subject to the VAT exemption regime of article 257 bis of the FTC
In its decision, the court states that VAT charged on the intermediation expenses incurred by a seller as part of the sale of a building booked as a fixed asset
Scope of the VAT exemption applicable to transactions performed by insurance intermediaries
In this decision, the Nantes Administrative Court of Appeal opts for a strict vision of the VAT exemption applicable to activities performed by insurance intermediaries as provided for in article
VAT treatment of groups of persons formed in the financial and insurance sectors
In these three jugdments, dated September 21st, 2017, the CJEU stated that the VAT exemption provided for in article 261 of the FTC could not apply to insurance and financial
Circular of 20 April 2017, concerning the application of late interests in case of late payment of some customs receivables
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. Since the 2016 Amending Finance Law,
Hidden activity’s definition
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. The tax authorities’ extended statute of
VAT exemption for College’s training restaurant
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. The CJEU ruled that activities carried
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