Can Member States refuse to grant a tax exemption in respect of an intra-Community supply (in this instance, an intra-Community transfer) when the VAT identification number (in the country of
Fixed establishment (“supplier”)
A company established in the UK operated services on mobile and Internet networks by resorting exclusively to services from French operators and server centres in order to carry out its
3% Surtax on dividends: Preserve your rights to restitution
With the decision of the Constitutional Court of September 30, 2016, the conclusion of the Advocate General Kokott on the Belgium Fairness Tax last week and the Financial law presented
Zoom on the law “Labor”: working time, collective bargaining and dismissal on economic grounds
The law 2016-1088 dated August 8, 2016 on labor, modernization of labor relations and career path securing, commonly referred to as the ‘El Khomri law’, published in the French Official
Financial allocation
A long-term care establishment (EHPAD) was subject to VAT reassessments on the ground that the general administration, functioning and buildings maintenance costs could only be deducted in accordance with the
VAT Expert Group (VEG) – September 2016 Report
The VEG submitted a report as part of the implementation of the definitive VAT system. The main subjects tackled in this report are the following: The establishment of a common
Retrospective effect of a corrected invoice
Does the correction of an invoice have a retrospective effect? In dealing with this question, the ECJ held that the correction of a men-tion on an invoice does have a
Scope of the mention describing the service acquired and value of complementary annexes to the invoice
Can national tax authorities refuse the right to deduct VAT solely because the taxable person holds an invoice which refers to “legal services rendered until the present date”, even though
Social News
News Gross hourly minimum wage provided by the law is increased to €9.67, that is €1,466.62 gross per month as from 1 January 2016, representing a +0.6% increase. The monthly
Dividends received from 95% outside EU held subsidiaries: French corporate tax paid on the fixed proportion of costs and expenses should be claimed
As released in our Tax Alert dated 2 September 2015, the Court of Justice of the European Union concluded in the Groupe Steria SCA case (C-386/14) that the differentiated taxation