This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. This ruling (Commission v/ Luxembourg case
Advocate General’s conclusions – Limitation of the application of Article 261 B of the French Tax Code to specific sectors of activity
This new case concerning the VAT exemption benefiting to certain groups providing services to their members deals with the German regulations which limit the benefit of the VAT exemption provided