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 tax reassessment, the company argued that intracommunity transfers of stocks should not be considered as turnover. The Cour de Cassation rejected the company’s claim based on the principle laid down in the « Soitec » decision (Cour de Cassation, 7 November 2013, n°12-20.480), underlying the fact that the determination of the C3S base relies on the information included in the VAT returns which mention the said transfers on line 06.

The company has raised a new argument before the Cour de cassation, referred to the CJEU by preliminary ruling: does the application of the C3S to these intracommunity transfers of stocks between EU Member states constitute an obstacle to free movement of goods, through the establishment of a tax with an effect equivalent to customs duties but only for the flow of goods between France and other Member States, which is prohibited by articles 28 and 30 of the Treaty on the Functioning of the EU?

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. He regularly assists his clients in the […]

William Stemmer

William Stemmer, Partner, has more than 20 years’ experience in Indirect Tax matters. William particularly specializes in the real estate sector. William carries out many training courses on VAT aspects […]

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Société d’Avocats in 1999. My current position is Director. My area of […]

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Anne Gerometta

Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats. She advises international groups on their indirect tax issues. Anne notably assists operators from the Financial Sector – bank, insurance […]

Delphine Nicault

Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]