OECD recommendations on transfer pricing documentation were made public in the Action 13 report in November 2015. These recommendations are intended to clarify the information and level of detail to
What future for rulings following the European Commission’s offensive?
At the time of Paradise Papers’ revelations about numerous tax schemes involving large international groups, it is interesting to look back at the activism of the European Commission, which has
VAT regime applicable to meal provisions for free by a company to its employees
The company Autogrill Côté France operates restaurants located on the French highway network. In the frame of its activities, the company provides meals to its employees for free. In its
VAT qualification of a finance lease with an option to purchase
In this decision, the Court clarifies that a “finance lease” (or “hire purchase”) agreement does not systematically entail the qualification as delivery of goods under article 14, paragraph b of
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
Finance bill for 2018 and innovation: what’s up ?
Among the means implemented to support both public and private investment and innovation, the finance bill for 2018 refers to the Big Investment Plan, « Grand Plan d’Investissement » (GPI), representing an
The reimbursement of the RTC has to be requested by the parent company
Within a tax consolidated group, the parent company is the only one entitled to deduce research tax credits received by its subsidiaries on the corporate income tax computed on the
RTC – A first degree case law against the eligibility of retirement benefits
Last June, the Montreuil administrative court decided not to consider retirement benefits as eligible to the research tax credit (RTC) in case of a voluntary leaving of a retiring employee.
The reimbursement of the RTC can be requested by the assignee of the RTC receivable
When the RTC granted to a company exceeds its corporate tax due, the taxpayer has a receivable against the public treasury that cannot be immediately reimbursed, except as permitted by