The Tribunal Administratif de Montreuil challenges the position of the Foreign Tax office (“DRESG”) consisting in rejecting VAT refund claims for late filing, by reference to the VAT due date rather
Cost sharing group exemption laid down by Article 261 B of the FTA : a new twist
The conclusions of Mr. Wathelet in the case European Commission v. Federal Republic of Germany (C-616/15) are now available online. In this new case relating to the VAT exemption applicable
Morgan Stanley – Preliminary Questions
In a decision dated 29 March 2017, the French Conseil d’Etat referred the following preliminary questions to the CJEU: In the event that costs incurred by a branch established
Taking over, on the BOFiP database, of the recent case law relating to complex operations
The Lyon Administrative Appeal Court decision rendered on 13 December 2016, n°15LY01413, has been taken over, on 1 March 2017, by the FTA in its BOFiP database BOI-TVA-CHAMP-30-10-60-10 §260. As
Debt waivers and VAT
A company partially waived rental debts to another company. Although the debtor company did not incur VAT on the rents concerned by the writing off, it requested the refund of
Application of the VAT reduced rate to digital books
The CJEU ruled on the VAT rate applicable to books and publications provided electronically. Implementing its reasoning applicable to the principle of equal treatment, the Court considers that the two
Integration in the customs value of trademark license rights between companies of the same group
In this decision, the CJEU clarifies its position on the integration in the customs value of trademark license rights between companies of the same group. This decision should be viewed
Application of articles 261 B of the FTC and 132-1-f) of the VAT Directive to the banking and insurance sectors: next episode on April 5th, 2017
The VAT exemption laid down in article 132-1-f) of the VAT Directive in favour of cost sharing will be discussed again on Wednesday 5 April 2017. Indeed, the Advocate General
Reference for a preliminary ruling – C3S tax in France
The authority competent with regards to the C3S rectified the tax base of the contribution filed by the company « Lubrizol France » in 2008. In order to challenge this
Involvement of a holding company in the management of its subsidiaries
The holding company “MVM”, responsible for the management of the group formed with its subsidiaries, has purchased on several occasions various services (legal, management, public relations services) supplied either to