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
Morgan Stanley – The Public Rapporteur presents her conclusions
On 15 March 2017, the Public Rapporteur (equivalent to the Advocate General before the CJEU) presented her conclusions in the “Morgan Stanley” case, pending in front of the French Conseil
CVAE – Tax consolidation litigation Claims to be filed now
Supreme Court decisions of March 1st, 2017 French companies should take precautionary action now in order to claim the French CVAE (Cotisation sur la valeur ajoutée des entreprises) paid
Suspension of the new decree allowing public access to the French trust register
On July 22nd 2016, French Conseil d’Etat suspended public access to the trust register. The executive decree of May 10th 2016, completed by a budget order of June 21st 2016,
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
French corporate income tax surcharge of 3% on dividends: Claims to be filed now
French companies should take precautionary action now in order to claim the French corporate income tax surcharge of 3% paid in 2014, 2015 and 2016. Last week, a so called
Concept of “hidden activity”
A Spanish company which carried out an economic activity in France did not complete any administrative procedures (no declaration of the activity to the “centre of formalities” for businesses, or