All non-French airlines may benefit from the VAT exemption without limitation. According to French VAT rules, the supply, modification, repair, maintenance, chartering and hiring of the aircrafts used by French
VAT deduction on intermediation expenses incurred in the frame of a sale subject to the VAT exemption regime of article 257 bis of the FTC
In its decision, the court states that VAT charged on the intermediation expenses incurred by a seller as part of the sale of a building booked as a fixed asset
VAT exemption and transportation for exportation undertaken by subcontractors
In a jugdment dated June 29th, 2017, the CJEU stated that service provisions (transportation of goods and ancillary services) to a third country were not VAT-exempt when these services were
VAT exemption for College’s training restaurant
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. The CJEU ruled that activities carried
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
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
Complex supply – Ski rental associated with insurance and transport services
A company performing as its principal activity the rental of ski equipment and the sale of sports goods in stores operated under different brands has been audited and the FTA
The End of the Cost Sharing Group VAT exemption for FSI businesses?
In two opinions delivered on March 1st, 2017 (DNB BANKA C-326/15 and AVIVA C-605/15), the Advocate General KOKOTT considers that the insurance and financial sectors are not entitled to benefit
VAT exemption for investment advisory services provided to management companies
ECJ confirmed in a decision dated March 7, 2013 the VAT exemption applied to investment advisory services rendered by a third party advisor to a management company of a special