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
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
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
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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
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
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
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
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,
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
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