Indirect Tax News N°111 – June 2016

R&D Tax News
In this edition:

  • Law on the “Economie Bleue” – Reverse charge of VAT on importation – Simplifications for EU established businesses
  • Rey Grundstücksgemeinschaft (CJEU, 9 June 2016, case C-332/14) – Partial exemption calculation
  • Lajvér (CJEU, 2 June 2016, case C-263/15) – Concept of supply of services for consideration
  • Ginger (Conseil d’Etat, 20 May 2016, n°371940) – Receipt of dividends by a holding company

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