01 | Transposition of the Council Directive (EU) 2018/1910 of December 4th, 2018 for VAT purposes (article 10 of the draft finance bill) – measures applicable as of January 1st, 2020 VAT identification number: the valid identification number of the customer becomes an additional substantive condition for benefiting from the exemption on intra-EU supplies of […]
In a highly expected decision rendered by the Conseil d’Etat in plenary session on April 24th, 2019, the French administrative High Court reversed the previous position laid out in the Lupa case in 2016 (CE, plén. fisc., April 24th 2019, n°412503, Min. c/ Sté Fra SCI). In the Lupa case (CE, 8e et 3e s.-s., […]
The Luxembourg Government Council met on Friday, November 16, 2018 under the chairmanship of Prime Minister Xavier Bettel. Among other topics, the Council has agreed with the draft law approving the Tax Treaty between the Government of Luxembourg and the Government of the French Republic. This new Treaty significantly impacts the real estate sector. It […]
Three new rulings on April 19th 2018* of the Nantes Administrative Court of Appeal shed new light on compensation tax issues, notably on (i) sectoring justifications, (ii) presumption of transversal activities for managers, and (iii) dividend tax as calculated in the liability report. Sectoring and justifications In the first ruling (Nantes ACA, April 19 2018, […]
Report in Les Echos Executives, February 26th 2018
The national financial prosecutor’s office has announced that it earned nearly 800 million euros for the state last year. It now hopes to extend its powers by getting rid of Bercy’s monopoly on fraud prosecution. Option Finance N°1447, January 29th 2018