Indirect Tax News N°106 – Janvier 2016

R&D Tax News
In this edition:
  • Air France KLM (CJEU, cases C-250/14 and C-289/14, 23 December 2015) VAT treatment applicable to the sale of unused and expired airline tickets
  • WML (CJEU, case C-419/14, 17 December 2015) Abuse of rights – know-how transferred to another Member State applying a lower VAT rate
  • Last Minute Network Ltd and Holiday Autos UK and Ireland, Conseil d’Etat, 7 December 2015, decisions n°371406 and 371403 – 8th Directive reimbursement procedure and VAT grouping.
  • Lagardère SCA (Administrative Court of Appeal of Versailles, 31 December 2015, n°15VE0030) Advisers’ fees incurred by a holding company and the acquisition of shareholdings carried out by its subsidiaries
  • Frutas (Conseil d’Etat, 7 December 2015, n°368227) – Concept of “hidden activity”

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French Income Tax Withholding: Are you Ready?

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