This article was published on January 25, 2018 by the Bureau of National Affairs, Inc., Bloomberg Tax. We obtained consent of the Bureau of National Affairs, Inc., Bloomberg Tax to
Inclusion of stock transfer from France to another Member State regarding the C3S tax basis
Lubrizol brought the case before the French Supreme Court, claiming that the Social solidarity contribution (C3S) tax computed on the transfers of stocks from France to another Member State should
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
Reform of the EU VAT system: proposals of the EU Commission
On October 4th 2017, the European Commission adopted several proposals aimed at modernizing the EU VAT system and at tackling the so-called “carousel fraud”. In this respect, the Commission notably
Interpretation of article 261 B of the French Tax Code
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
Morgan Stanley – Preliminary Questions
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
Refusal to grant a tax exemption to an intra-community supply due to the absence of VAT identification number in the country of arrival
Can Member States refuse to grant a tax exemption in respect of an intra-Community supply (in this instance, an intra-Community transfer) when the VAT identification number (in the country of
EU Fiscalis Meeting in Luxembourg – Milestone in the Development of the One Stop Shop VAT Reporting Regime
The Commission, private sector stakeholders and representatives of the VAT authorities of all 27 Member States are meeting in Luxembourg in early March. This will be the last significant interaction