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
« Groupements 261 B » – the CJEU has just delivered the first out of the four decisions: European Commission v. Luxembourg
This decision was particularly expected, given the conclusions issued during these last months by the Advocate General Mrs. Kokott (DNB BANKA C-326/15 and Aviva C-605/15) as well as by the
Cost sharing group exemption laid down by Article 261 B of the FTA : a new twist
The conclusions of Mr. Wathelet in the case European Commission v. Federal Republic of Germany (C-616/15) are now available online. In this new case relating to the VAT exemption applicable
Application of articles 261 B of the FTC and 132-1-f) of the VAT Directive to the banking and insurance sectors: next episode on April 5th, 2017
The VAT exemption laid down in article 132-1-f) of the VAT Directive in favour of cost sharing will be discussed again on Wednesday 5 April 2017. Indeed, the Advocate General
Involvement of a holding company in the management of its subsidiaries
The holding company “MVM”, responsible for the management of the group formed with its subsidiaries, has purchased on several occasions various services (legal, management, public relations services) supplied either to
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
Partial exemption calculation
This case concerned a mixed-use building, i.e. made up of common areas, areas used for commercial leases subject to VAT and other areas used for residential leasing (exempt from VAT).