Several Hungarian non-profit companies were created in order to construct, and later operate, agricultural engineering works on land including public roads and private sections). The works were financed by public
Partial exemption calculation
This case concerned a mixed-use building, i.e. made up of common areas, areas used for commercial leases subject to VAT and other areas used for residential leasing (exempt from VAT).
Draft law on transparency of economic life: Taxation of free share gains and legal regime of stock-options
Members of the National Assembly have adopted in first reading some sensitive measures as regards the legal regime of stock-options gains as part of the review of the draft law
The French trusts register to be made available to the public as of June 30, 2016
Public register of trusts, established in December 2013 by a law on action against tax fraud and serious economic and financial crime, will be accessible to everyone online as of
APR Services: Reduced rate for personal care services
Noting that supplies of personal care services are not provided directly by an approved supplier to individuals but by “platform” service companies or organisations such as insurance companies or mutual
Opinion of the VEG of 20 May 2016 on the action plan for the adoption of a definitive VAT regime
On 20 May 2016, the VAT Expert Group (VEG) adopted an opinion on the action plan for creating a definitive regime for VAT. VEG welcomed the initiative of the EU
MK2: Multiple-usage or “carnet” tickets
The Conseil d’Etat held that the counterpart received in exchange for the price paid for a “carnet” (booklet) of cinema tickets, or a card valid for multiple showings, comprised the
Het Oudeland Beheer BV (CJUE, 28 April 2016, case C-128/14)
The value of a property right granting its holder a right of use over immovable property and the cost of completing the office building built on the land in question
Gemeente Borsele (CJUE, 12 May 2016, case C-520/14)
A municipality which organises school transport using third-party transport companies, and which received contributions, from the parents of (only) certain students, representing merely 3% of the actual transport costs, was
Exlusion of the parent/subsidiary regime for non-voting shares provided by article 145-6b ter codified now in article 145-6c of the French tax code: Claims to be filed now
As a reminder, article 145-6b ter of the French tax code (now codified in identical terms under article 145-6c of the French tax code) excludes from the benefit of tax