Indirect Tax News N°103 – October 2015

R&D Tax News
In this edition:
  • Edenred (Conseil d’Etat, 1 October 2015, n°369846) – VAT – Whether “incidental financial supplies” – No
  • Bayer Cropscience (Conseil d’Etat, 9 October 2015, n° 371794) – VAT – Place of supply – Actual beneficiary
  • VAT Committee, 20 October 2015 – Publication of new VAT Committee guidelines resulting from the meetings of 30 March 2015, 20 April 2015 and 4-5 June 2015
  • Electronic VAT payments: new developments
  • Finance Bill 2016

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