The French tax authorities updated their official guidelines on 29 December 2021 concerning services supplied between a head-office and a branch. These changes are intended to take into account the
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
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