The Lyon Administrative Appeal Court decision rendered on 13 December 2016, n°15LY01413, has been taken over, on 1 March 2017, by the FTA in its BOFiP database BOI-TVA-CHAMP-30-10-60-10 §260. As
Debt waivers and VAT
A company partially waived rental debts to another company. Although the debtor company did not incur VAT on the rents concerned by the writing off, it requested the refund of
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
Application of articles 261 B of the FTC and 132-1-f) of the VAT Directive to the banking and insurance sectors: next episode on April 5th, 2017
The VAT exemption laid down in article 132-1-f) of the VAT Directive in favour of cost sharing will be discussed again on Wednesday 5 April 2017. Indeed, the Advocate General
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
CVAE – Tax consolidation litigation Claims to be filed now
Supreme Court decisions of March 1st, 2017 French companies should take precautionary action now in order to claim the French CVAE (Cotisation sur la valeur ajoutée des entreprises) paid
Penalty for deliberate breach
In this case, the Court confirmed the application of the 40% penalty provided for by article 1729a of the FTC in case of deliberate breach (formerly “bad faith”), based on
Complex supply – Ski rental associated with insurance and transport services
A company performing as its principal activity the rental of ski equipment and the sale of sports goods in stores operated under different brands has been audited and the FTA
Loyalty programs: Deductibility of the VAT invoiced by participating companies
Marriott Rewards LLC, a company established in the US, manages the loyalty program of the Marriott hotel group which enables hotels of the group to issue loyalty points to their
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