In two decisions dated October 9, 2024 (CE no. 472257, Société Hôtelière Paris Eiffel Suffren and CE no. 489947, Société AccorInvest) rendered in the hotel industry, the French Administrative Suprême
2022 draft finance bill released
France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021
2021 finance law adopted by Parliament
The French parliament adopted on 17 November 2020 the 2021 finance law. This article summarizes some of the law’s key provisions applicable to companies, some of which are the same
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
VAT election to be liable for VAT on rents
The company SARL Maysam France had acquired an office building. The company argued that it was not be subject to VAT on the rents received in respect of this building
Concept of supply of services for consideration
Several Hungarian non-profit companies were created in order to construct, and later operate, agricultural engineering works on land including public roads and private sections). The works were financed by public
Partial exemption calculation
This case concerned a mixed-use building, i.e. made up of common areas, areas used for commercial leases subject to VAT and other areas used for residential leasing (exempt from VAT).
Het Oudeland Beheer BV (CJUE, 28 April 2016, case C-128/14)
The value of a property right granting its holder a right of use over immovable property and the cost of completing the office building built on the land in question
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).