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
The Google case : lack of VAT establishment in France
Google Ireland Limited (GIL) provides to French customers, in accordance with a contract signed with Google France (GF), advertising services via the research engine “AdWords”. In its decision, the Administrative
Application of the VAT reduced rate to digital books
The CJEU ruled on the VAT rate applicable to books and publications provided electronically. Implementing its reasoning applicable to the principle of equal treatment, the Court considers that the two
The European Commission’s VAT action plan: “Towards a single EU VAT area”
On 7 April 2016, the Commission adopted its VAT action plan, which takes stock of recent and ongoing initiatives. In order to remove the VAT-related obstacles impeding e-commerce within the