VAT directive

• Advocate General’s conclusions – Limitation of the application of Article 261 B of the French Tax Code to specific sectors of activity

  Bank, Finance, Insurance

  2017 May, 11

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• « Groupements 261 B » – the CJEU has just delivered the first out of the four decisions: European Commission v. Luxembourg

  Bank, Finance, Insurance

  2017 May, 04

  William Stemmer, Mélanie Michenot

• Cost sharing group exemption laid down by Article 261 B of the FTA : a new twist

  Bank, Finance, Insurance

  2017 April, 06

  William Stemmer, Mélanie Michenot

• 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

  Bank, Finance, Insurance

  2017 March, 27

  William Stemmer, Mélanie Michenot

• Involvement of a holding company in the management of its subsidiaries

  European VAT

  2017 March, 16

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Scope of the mention describing the service acquired and value of complementary annexes to the invoice

  European VAT

  2016 November, 16

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot

• Partial exemption calculation

  Real Estate VAT

  2016 June, 26

  Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot