Article 261 B

• Interpretation of article 261 B of the French Tax Code

  European VAT

  2017 June, 08

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Advocate General’s conclusions – Limitation of the application of Article 261 B of the French Tax Code to specific sectors of activity

  Bank, Finance, Insurance

  2017 May, 11

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• « Groupements 261 B » – the CJEU has just delivered the first out of the four decisions: European Commission v. Luxembourg

  Bank, Finance, Insurance

  2017 May, 04

  William Stemmer, Mélanie Michenot

• Cost sharing group exemption laid down by Article 261 B of the FTA : a new twist

  Bank, Finance, Insurance

  2017 April, 06

  William Stemmer, Mélanie Michenot

• 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

  Bank, Finance, Insurance

  2017 March, 27

  William Stemmer, Mélanie Michenot

• The End of the Cost Sharing Group VAT exemption for FSI businesses?

  Bank, Finance, Insurance

  2017 March, 02

  William Stemmer, Mélanie Michenot