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 a reminder, this decision specifies in particular that the sale or renting out of a good and the insurance cover on that same good should be dissociated when the insurance cover is optional and that such a service can be provided by another operator than the one making the sale or the renting out of the good to be insured. In that case, the insurance transaction is VAT exempt and the operator must take it into account when computing its right to deduct VAT.

The publication of these comments should have some impact on ongoing litigation.

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]

William Stemmer

William Stemmer, Partner, has more than 15 years’ experience in Indirect Tax matters. William particularly specializes in the real estate and financial sectors. William is a lecturer at the University […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Taj in 1999. My current position is Director. My area of expertise […]

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Anne Gerometta

Anne, Managing Director, has been advising companies on indirect tax issues for more than 17 years. Anne is in charge of the FSI sector (Bank, Insurance, Asset Management) within TAJ […]

Delphine Nicault

Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]