The decree enforcing the “tax on the physical and on-line video broadcasting of audio-visual contents” (better known as “YouTube” and “Netflix” tax) was published on September 21st, 2017. These new
“YouTube” and “Netflix” tax: publication of the implementing decree
Circular of 20 April 2017, concerning the application of late interests in case of late payment of some customs receivables
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. Since the 2016 Amending Finance Law,
Hidden activity’s definition
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 tax authorities’ extended statute of
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
Decree of 22 March 2017 about the digitalization of invoices, entered into force on March 30, 2017
So far, « paper » invoices had to be kept and stocked only in their original format. If, from January 2017, it is possible to keep under an electronical format
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
108th VAT Committee – 27-28 March 2017– Working papers
The 108th VAT Committee’s working papers report the principal subjects discussed during this meeting. The following subjects have notably been discussed: possible qualification of advisory services by credit intermediaries as
Preliminary questions asked to the CJEU, « Morgan Stanley » case
The French branch of Morgan Stanley UK carried out two kinds of activities: banking and financial services to its local customers (for which it opted for VAT) and services to
Taking over, on the BOFiP database, of the recent case law relating to complex operations
The Lyon Administrative Appeal Court decision rendered on 13 December 2016, n°15LY01413, has been taken over, on 1 March 2017, by the FTA in its BOFiP database BOI-TVA-CHAMP-30-10-60-10 §260. As