On December 5th, 2017, the Council adopted the Commission’s proposals. The new rules, which will enter into force gradually by 2021, aim to simplify VAT rules and prevent fraud. Thus,
Customs value – Transfer pricing adjustments
The EUCJ rejects the agreed customs value between the parties, which consisted partly of an amount initially invoiced and declared and partly of a flat-rate adjustment made after the end
A new decision of the EUCJ concerning complex supplies
With this judgment, the EUCJ confirms its long-standing case law on complex services. In the present case, the price paid by the customer for the visit of the Ajax Amsterdam
Inclusion of stock transfer from France to another Member State regarding the C3S tax basis
Lubrizol brought the case before the French Supreme Court, claiming that the Social solidarity contribution (C3S) tax computed on the transfers of stocks from France to another Member State should
Ghana : Highlights of recent tax laws
Background Following government’s tax policy proposals in the 2018 budget and economic policy statement, there was the need to amend certain tax laws in order to bring the proposals into
FOCUS ON the French labor law reform: the new outlines of the text definitively adopted
With the executive order of December 20, 2017, the purpose of which was primarily to correct certain errors and inconsistencies, as well as the latest implementing decrees published at the
Finance Tax Act for 2018 Anticipate impact and renewed opportunity for qualified share schemes
New free shares acquisition gain regime (so-called “Macron II” regime) The free shares tax and social regime has been modified by the 2018 Finance Tax Act (adopted on December 30th,
Social contributions and penalties: changes introduced by the Social Security Financing Law for 2018
The Social Security Financing Law (“Loi de financement de la sécurité sociale” or LFSS) for 2018 was published in the Official Journal on December 31, 2017. The strategy pursued is
Non-performing loans: in order to increase the effectiveness of bank securities in the event of outstanding debts
The European Commission is considering creating a new tool, the “Accelerated Loan Security” The European Central Bank defines non-performing loans (NPLs) as loans with more than 90 days’ arrears or
Finance Law for 2018 and Corrective Finance Law for 2017: main VAT measures
This year, the new measures included in the Finance Law do not introduce significant changes in the VAT rules but include interesting information. Indeed, some simplification are introduced (notably as