This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. This ruling (Commission v/ Luxembourg case
Advocate General’s conclusions – Limitation of the application of Article 261 B of the French Tax Code to specific sectors of activity
This new case concerning the VAT exemption benefiting to certain groups providing services to their members deals with the German regulations which limit the benefit of the VAT exemption provided
108th VAT Committee – 27-28 March 2017– Working papers
The 108th VAT Committee’s working papers report the principal subjects discussed during this meeting. The following subjects have notably been discussed: possible qualification of advisory services by credit intermediaries as
Preliminary questions asked to the CJEU, « Morgan Stanley » case
The French branch of Morgan Stanley UK carried out two kinds of activities: banking and financial services to its local customers (for which it opted for VAT) and services to
« Groupements 261 B » – the CJEU has just delivered the first out of the four decisions: European Commission v. Luxembourg
This decision was particularly expected, given the conclusions issued during these last months by the Advocate General Mrs. Kokott (DNB BANKA C-326/15 and Aviva C-605/15) as well as by the
Application of the VAT reduced rate to digital books
The CJEU ruled on the VAT rate applicable to books and publications provided electronically. Implementing its reasoning applicable to the principle of equal treatment, the Court considers that the two
Reference for a preliminary ruling – C3S tax in France
The authority competent with regards to the C3S rectified the tax base of the contribution filed by the company « Lubrizol France » in 2008. In order to challenge this
Involvement of a holding company in the management of its subsidiaries
The holding company “MVM”, responsible for the management of the group formed with its subsidiaries, has purchased on several occasions various services (legal, management, public relations services) supplied either to
Material conditions of intracommunity supplies exemption
The claimant, a Portuguese subsidiary of a Dutch company Euro Tyre BV, sells tyres to retailers established in Portugal and in Spain. It has declared intracommunity supplies to Spain. The
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,