Following the publication on the Economie Bleue law, it is possible to elect to account for VAT under the reverse-charge mechanism by way of simple option, from 22, June 2016,
Receipt of dividends by a holding company
The company Ginger held shares in its subsidiaries. The company took a management role with respect of all of its subsidiaries, providing them, to this effect, with services subject to
Law on the “Economie Bleue” – Reverse charge of VAT on importation – Simplifications for EU established businesses
From 22 June 2016, it is possible for companies established in the EU for using opt to use the reverse charge for VAT due upon impor-tation. There are no particular
Concept of supply of services for consideration
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