Indirect Tax News N°101 – May-June 2015

R&D Tax News
in this edition :
  • French Administrative Supreme Court, April 15th, 2015, n°369652, AB Science – Payroll tax – scope and taxa-ble basis
  • Administrative Court of Appeal of Marseille, April 28th, 2015, n° 13MA00786 – Payroll tax / taxable basis
  • Administrative Court of Appeal of Versailles, June 9th, 2015, n° 13VE02573, L’AIR LIQUIDE – VAT on expenses for share acquisition – follow up of the case
  • Missed taxable outgoing transactions and regularization process – BOI-TVA-DECLA-20-20-20-10
  • Prorogation of « Octroi de mer » duties

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