Supreme Court decisions of March 1st, 2017 French companies should take precautionary action now in order to claim the French CVAE (Cotisation sur la valeur ajoutée des entreprises) paid
Temporary application of a generalised reverse-charge mechanism in relation to supplies of goods and services above a certain threshold
This proposal aims at authorizing Member States to implement, for a limited period of time, a generalized reverse-charge mech-anism which would derogate from one of the VAT Directive general principles,
Penalty for deliberate breach
In this case, the Court confirmed the application of the 40% penalty provided for by article 1729a of the FTC in case of deliberate breach (formerly “bad faith”), based on
Complex supply – Ski rental associated with insurance and transport services
A company performing as its principal activity the rental of ski equipment and the sale of sports goods in stores operated under different brands has been audited and the FTA
The End of the Cost Sharing Group VAT exemption for FSI businesses?
In two opinions delivered on March 1st, 2017 (DNB BANKA C-326/15 and AVIVA C-605/15), the Advocate General KOKOTT considers that the insurance and financial sectors are not entitled to benefit
The “Sapin II” law brings important modifications in commercial law
The “Sapin II” law, dated December 9, 2016, modified two important provisions of the French Commercial Code relating to commercial relationships. Prior to the implementation of the “Sapin II” law,
Extension and diversification of the scope of activities of crowdfunding platforms
The second reform of crowdfunding was enacted by the decree of October 28, 2016, implementing new measures to foster the development of securities and loans proposed by crowdfunding platforms. Since
Loyalty programs: Deductibility of the VAT invoiced by participating companies
Marriott Rewards LLC, a company established in the US, manages the loyalty program of the Marriott hotel group which enables hotels of the group to issue loyalty points to their
Constitutionality of the employer contribution payment date for qualifying free share award regime pre August 8, 2015?
On February 8 and 9, 2017, the Conseil d’Etat (the French Council of State) and the Cour de cassation (the French supreme court of appeal) have referred to the Conseil
Staff expenses: Remuneration of secondee’s staff qualifies for R&D tax credit in France
The remuneration of secondee’s staff can be included as staff expenses in the RTC basis of the host company, that qualify for R&D tax credit in France The French tax