Tag: Wathelet

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

By Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot / 11 May 2017

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

4 May 2017

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