Mélanie Michenot

• Circular of 20 April 2017, concerning the application of late interests in case of late payment of some customs receivables

  Indirect Tax

  2017 June, 08

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Hidden activity’s definition

  French VAT

  2017 June, 08

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• VAT exemption for College’s training restaurant

  European VAT

  2017 June, 08

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Interpretation of article 261 B of the French Tax Code

  European VAT

  2017 June, 08

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Decree of 22 March 2017 about the digitalization of invoices, entered into force on March 30, 2017

  French VAT

  2017 May, 11

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Advocate General’s conclusions – Limitation of the application of Article 261 B of the French Tax Code to specific sectors of activity

  Bank, Finance, Insurance

  2017 May, 11

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• 108^th VAT Committee – 27-28 March 2017– Working papers

  French VAT

  2017 May, 11

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Preliminary questions asked to the CJEU, « Morgan Stanley » case

  Bank, Finance, Insurance

  2017 May, 09

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• « Groupements 261 B » – the CJEU has just delivered the first out of the four decisions: European Commission v. Luxembourg

  Bank, Finance, Insurance

  2017 May, 04

  William Stemmer, Mélanie Michenot

• Cost sharing group exemption laid down by Article 261 B of the FTA : a new twist

  Bank, Finance, Insurance

  2017 April, 06

  William Stemmer, Mélanie Michenot

• Morgan Stanley – Preliminary Questions

  Bank, Finance, Insurance

  2017 March, 30

  William Stemmer, Mélanie Michenot

• Taking over, on the BOFiP database, of the recent case law relating to complex operations

  French VAT

  2017 March, 29

  Michel Guichard, Odile Courjon, William Stemmer, Bertrand Jeannin, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot