This decision was particularly expected, given the conclusions issued during these last months by the Advocate General Mrs. Kokott (DNB BANKA C-326/15 and Aviva C-605/15) as well as by the
This decision was particularly expected, given the conclusions issued during these last months by the Advocate General Mrs. Kokott (DNB BANKA C-326/15 and Aviva C-605/15) as well as by the
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
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
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
In the field of individual taxation, the new Finance law for 2017 introduces, with effect as from 1 January 2018, a withholding tax mechanism in France for the taxation of
French real estate capital gains realised by non-residents are subject to a withholding tax of 33.1/3% subsequently creditable against French CIT. With the new Finance Act for 2017, however, the
A new method for assessing the rental value of real estate assets as tax basis for property tax and contribution on business property has entered into force as from 1
In a decision of 15 November 2016 (n°16VE00721), the Administrative Court of Versailles recognised that a company electing for the SIIC regime (French “REIT” regime applicable to listed property investment
In the framework of the fight against the housing crisis, article 210 F of the French tax code provided for a favourable tax regime under which the net capital gain
In a recent case law from the commercial chamber of the French Supreme Court (n°15-14528, SCI Katzoo) relating to a Luxembourg company with legal shareholders distinct from its beneficial owners,