The EUCJ rejects the agreed customs value between the parties, which consisted partly of an amount initially invoiced and declared and partly of a flat-rate adjustment made after the end
A new decision of the EUCJ concerning complex supplies
With this judgment, the EUCJ confirms its long-standing case law on complex services. In the present case, the price paid by the customer for the visit of the Ajax Amsterdam
Inclusion of stock transfer from France to another Member State regarding the C3S tax basis
Lubrizol brought the case before the French Supreme Court, claiming that the Social solidarity contribution (C3S) tax computed on the transfers of stocks from France to another Member State should
Finance Law for 2018 and Corrective Finance Law for 2017: main VAT measures
This year, the new measures included in the Finance Law do not introduce significant changes in the VAT rules but include interesting information. Indeed, some simplification are introduced (notably as
VAT refund procedure for EU nonresident taxable persons in France
On 4 December 2017, the French Administrative Supreme Court (Conseil d’Etat) issued a decision, concluding that the French tax authorities (FTA) may not reject a VAT refund claim submitted after
Lagardère: end of the story
On 13 December 2017, the French Administrative Supreme Court (Conseil d’Etat) issued a new decision according to which the rebilling, without markup, by a mix holding, of advisory costs incurred
VAT refund procedure for EU nonresident taxable persons in France
On 4 December 2017, the Administrative Supreme Court (Conseil d’Etat) issued a decision, concluding that the French tax authorities (FTA) may not reject a VAT refund claim submitted after 30
VAT regime applicable to meal provisions for free by a company to its employees
The company Autogrill Côté France operates restaurants located on the French highway network. In the frame of its activities, the company provides meals to its employees for free. In its
VAT qualification of a finance lease with an option to purchase
In this decision, the Court clarifies that a “finance lease” (or “hire purchase”) agreement does not systematically entail the qualification as delivery of goods under article 14, paragraph b of
VAT deduction on intermediation expenses incurred in the frame of a sale subject to the VAT exemption regime of article 257 bis of the FTC
In its decision, the court states that VAT charged on the intermediation expenses incurred by a seller as part of the sale of a building booked as a fixed asset