Indirect Tax News N°109 – April 2016

R&D Tax News
In this edition:
  • The European Commission’s VAT action plan: “Towards a single EU VAT area”
  • Air France-KLM / Brit Air (Conseil d’État, 13 April 2016, n°365173 and n°365172) – Contract of transport – Scope of VAT
  • P&O Ferrymasters Ltd (ACA Douai, 15 March 2016, n°14A00505) – Fixed establishment
  • VAT Committee – 106th Meeting – Working papers
  • Self-supplies and input tax adjustments – Updated guidance

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