Indirect Tax News N°107 – February 2016

R&D Tax News
In this edition:
  • SAS Sovaro and Juliane, Conseil d’État, 21 January 2016, decisions n° 388676 and n° 388989 – Payroll tax
  • Marriott Rewards LLC (Administrative Court of Appeal of Versailles, 1 December 2015, n° 14VE00566) – Loyalty programmes – Deductibility of the VAT invoiced by participating companies
  • Order of 7 January 2016 – Audit trail – Requirements for scanned documents
  • Position of the DRESG – Société Eye Shelter, Administrative Court of Montreuil, 10 July 2015 n° 1409770-1501714 – Deductibility of VAT – Invoices on which the VAT amount is not expressed in euros
  • Circular of 8 February 2016 – The statute of limitations under the Customs code – Articles 354 to 354 quarter and 355 of the Customs code
  • Cross-border rulings

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