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
Temporary additional depreciation mechanism to be extended until April 14th, 2017: opportunities for certain R&D and IT investments
The French parliament is currently reviewing a bill for the “digital Republic” that is in the process of extending the temporary additional depreciation mechanism applicable to certain assets for another
Contract of transport – Scope of VAT
The litigation concerned the application of VAT to non-exchangeable airline tickets which had expired by virtue of the non-attendance of the customer at the point of embarkation, as well as
VAT Committee – 106th Meeting – Working papers
The Working papers concern, in particular, the following subjects: options arising from Articles 80, 167a, 199 and 199a of Directive 2006/112/EC, evidence required for the exemption of intra-Community supplies, electronic
P&O Ferrymasters Ltd – Fixed establishment
A French company was held to be the fixed establishment of a company established outside of France in respect of its international maritime transport activity carried out for French customers.
French corporate income tax surcharge of 3% on dividends: buy-back of shares achieved before January 1st, 2015
French companies must claim the 3% surtax paid in 2014 relating to a buy-back of shares by the deadline of December 31, 2016. The Surpreme Court, by a decision of April
New R&D Tax Incentive in Poland since January, 2016
Since January 1st, 2016, companies operating in Poland have been able to deduct the amount of certain R&D-related expenditures from their taxable base. More specifically, they can deduct: 130% of
Eligibility of subcontracting expenses – Focus on the notion of “entrusted” work
Expenses related to a series of contracts concluded between a company and research institutions regarding eligible clinical trials were considered ineligible for the RTC purpose. The company was not seen