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
Interpretation of article 261 B of the French Tax Code
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. This ruling (Commission v/ Luxembourg case
CVAE – Tax consolidation litigation – Repayments can still be obtained
French companies have to file claims in order to obtain the restitution of the French CVAE (Cotisation sur la valeur ajoutée des entreprises) paid in 2016 and 2017. The French
Decree of 22 March 2017 about the digitalization of invoices, entered into force on March 30, 2017
So far, « paper » invoices had to be kept and stocked only in their original format. If, from January 2017, it is possible to keep under an electronical format
Advocate General’s conclusions – Limitation of the application of Article 261 B of the French Tax Code to specific sectors of activity
This new case concerning the VAT exemption benefiting to certain groups providing services to their members deals with the German regulations which limit the benefit of the VAT exemption provided
108th VAT Committee – 27-28 March 2017– Working papers
The 108th VAT Committee’s working papers report the principal subjects discussed during this meeting. The following subjects have notably been discussed: possible qualification of advisory services by credit intermediaries as
Preliminary questions asked to the CJEU, « Morgan Stanley » case
The French branch of Morgan Stanley UK carried out two kinds of activities: banking and financial services to its local customers (for which it opted for VAT) and services to
« Groupements 261 B » – the CJEU has just delivered the first out of the four decisions: European Commission v. Luxembourg
This decision was particularly expected, given the conclusions issued during these last months by the Advocate General Mrs. Kokott (DNB BANKA C-326/15 and Aviva C-605/15) as well as by the
French VAT refund claims filed by EU businesses non-established in France under the “8th VAT Directive” Refund procedure
The Tribunal Administratif de Montreuil challenges the position of the Foreign Tax office (“DRESG”) consisting in rejecting VAT refund claims for late filing, by reference to the VAT due date rather