In a decision dated November 4, 2020 (no. 435295, “BNP Paribas Securities Services”), the French Administrative Supreme Court (Conseil d’Etat) has applied for the first time the “Skandia” case law
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VAT treatment of insurance, reinsurance and related services supplied by insurance brokers and intermediaries: update of the French tax authorities’ guidelines
The French tax authorities updated their official guidelines on 27 April 2022 concerning the VAT exemption of insurance and reinsurance transactions and the supply of services relating to these transactions
VAT grouping rules and services between a head office and a branch: update of the French tax authorities’ guidelines
The French tax authorities updated their official guidelines on 29 December 2021 concerning services supplied between a head-office and a branch. These changes are intended to take into account the
The End of the Cost Sharing Group VAT exemption for FSI businesses?
In two opinions delivered on March 1st, 2017 (DNB BANKA C-326/15 and AVIVA C-605/15), the Advocate General KOKOTT considers that the insurance and financial sectors are not entitled to benefit