SAS Savaro requested the cancellation of payroll tax assessments concerning the remuneration of its managing director and its chairman on the ground that they are not considered as employees within
Order of 7 January 2016 – Audit trail – Requirements for scanned documents
The new article A 102 B-1 of the Tax procedures code provides that the transfer of documents mentioned in article L. 102 B, I bis, originally created in paper form,
Concept of “hidden activity”
A Spanish company which carried out an economic activity in France did not complete any administrative procedures (no declaration of the activity to the “centre of formalities” for businesses, or
Management of real estate investment funds and VAT
An important opinion was published on May 20th regarding the VAT treatment applicable to the management of real estate investment funds (Case C-595/13, Opinion, May 20th, 2015, Fiscale Eenheid X NV).
Input VAT Recovery Rights of the French branch of a Foreign Financial Institution
The Administrative Court of Appeal of Versailles recently held a decision regarding the VAT deduction rules applicable to expenses incurred by a branch established in Paris serving both its customers
VAT exemption for investment advisory services provided to management companies
ECJ confirmed in a decision dated March 7, 2013 the VAT exemption applied to investment advisory services rendered by a third party advisor to a management company of a special
EU Fiscalis Meeting in Luxembourg – Milestone in the Development of the One Stop Shop VAT Reporting Regime
The Commission, private sector stakeholders and representatives of the VAT authorities of all 27 Member States are meeting in Luxembourg in early March. This will be the last significant interaction