French VAT

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

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

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

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.