Indirect Tax

• Recovery of the VAT in-curred by a branch for services supplied to its foreign head office

  European VAT

  2016 September, 26

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli

• Reverse-charge mechanism for import VAT in France

  European VAT

  2016 July, 12

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Receipt of dividends by a holding company

  French VAT

  2016 June, 26

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Law on the “Economie Bleue” – Reverse charge of VAT on importation – Simplifications for EU established businesses

  European VAT

  2016 June, 26

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Concept of supply of services for consideration

  Real Estate VAT

  2016 June, 26

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Partial exemption calculation

  Real Estate VAT

  2016 June, 26

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• APR Services: Reduced rate for personal care services

  French VAT

  2016 May, 27

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Opinion of the VEG of 20 May 2016 on the action plan for the adoption of a definitive VAT regime

  European VAT

  2016 May, 27

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• MK2: Multiple-usage or “carnet” tickets

  French VAT

  2016 May, 27

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Het Oudeland Beheer BV (CJUE, 28 April 2016, case C-128/14)

  Real Estate VAT

  2016 May, 27

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Gemeente Borsele (CJUE, 12 May 2016, case C-520/14)

  European VAT

  2016 May, 27

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Contract of transport – Scope of VAT

  French VAT

  2016 April, 27

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Anne Gerometta, Vanessa Irigoyen, Marie Manuelli, Delphine Nicault, Mélanie Michenot