Indirect Tax News N°105 – December 2015

R&D Tax News
In this edition:
  • Fiscale Eenheid X NV cs (CJEU, case C-595/13, 9 December 2015) Exemption for the management of real estate funds
  • CJEU, case C-332/14 (Advocate General’s opinion, 25 November 2015) VAT recovery ratio for mixed-use buildings
  • Mapfre (Cour de Cassation, 24 November 2015) – Continuation and conclusion
  • Conseil d’Etat, decisions nos. 375055 and 375054 – Article 257 bis of the FTC and hire-purchase (23 November 2015)
  • Finance Law 2016 and Amending Finance Law 2015

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