In these three jugdments, dated September 21st, 2017, the CJEU stated that the VAT exemption provided for in article 261 of the FTC could not apply to insurance and financial
Triangular transactions and conditions for the application of the simplification patterns
In a judgement dated July 26th, 2017, the CJEU stated that a supply of goods by a taxable person established in a first Member State is not exempt from value
Mergers: French prior approval contrary to EU law
On 8 March 2017, the Court of Justice of the European Union (CJEU) issued its long-awaited decision in the Euro Park case (C-14/16), concluding that the prior agreement to be
Dividends received from 95% outside EU held subsidiaries: French corporate tax paid on the fixed proportion of costs and expenses should be claimed
As released in our Tax Alert dated 2 September 2015, the Court of Justice of the European Union concluded in the Groupe Steria SCA case (C-386/14) that the differentiated taxation
Surcharge of 3% on dividends: The exemption in favor of tax consolidated groups contrary to the French constitution
The constitutional Court rendered its decision n°2016-571 QPC on September 30, 2016 and decided that the exemption of the 3% tax for distributions made inside a tax consolidated group provided
Recovery of the VAT in-curred by a branch for services supplied to its foreign head office
The question was to determine whether a Polish branch of a company established in Slovakia was entitled to recover the VAT incurred in Poland for the needs of the services
Dividends received from 95% EU subsidiaries: CJEU rules French tax consolidation regime infringes EU law
In an awaited decision issued on 2 September 2015 (case C-386/14), the Court of Justice of the European Union (CJEU) concludes that the difference in taxation of dividends received by
Receipt of dividends by a holding company
The company Ginger held shares in its subsidiaries. The company took a management role with respect of all of its subsidiaries, providing them, to this effect, with services subject to
Contract of transport – Scope of VAT
The litigation concerned the application of VAT to non-exchangeable airline tickets which had expired by virtue of the non-attendance of the customer at the point of embarkation, as well as