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
Customs news
The implementation of the Union’s Customs Code (UCC) on 1 May 2016 has put an end to the “customs broker” direct representation monopole, such agent being now referred to as
Morgan Stanley – The Public Rapporteur presents her conclusions
On 15 March 2017, the Public Rapporteur (equivalent to the Advocate General before the CJEU) presented her conclusions in the “Morgan Stanley” case, pending in front of the French Conseil
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
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,
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
The End of the Cost Sharing Group VAT exemption for FSI businesses?
In two opinions delivered on March 1st, 2017 (DNB BANKA C-326/15 and AVIVA C-605/15), the Advocate General KOKOTT considers that the insurance and financial sectors are not entitled to benefit
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
Refusal to grant a tax exemption to an intra-community supply due to the absence of VAT identification number in the country of arrival
Can Member States refuse to grant a tax exemption in respect of an intra-Community supply (in this instance, an intra-Community transfer) when the VAT identification number (in the country of