European VAT

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

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

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