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
Debt waivers and VAT
A company partially waived rental debts to another company. Although the debtor company did not incur VAT on the rents concerned by the writing off, it requested the refund of
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
Retrospective effect of a corrected invoice
Does the correction of an invoice have a retrospective effect? In dealing with this question, the ECJ held that the correction of a men-tion on an invoice does have a
Scope of the mention describing the service acquired and value of complementary annexes to the invoice
Can national tax authorities refuse the right to deduct VAT solely because the taxable person holds an invoice which refers to “legal services rendered until the present date”, even though
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