le projet de loi de finance pour la gestion 2006 contient des dispositions fiscales limitées

In this case the ECJ dismissed the application of the commission whereby the commission complained that the French Republic has brought into force a reduced rate of VAT for standing charges for energy networks and a standard rate for the consumption of energy, in breach of Article 12(3)(a) and (b) of the Sixth Directive.
The […]

In this case the Court ruled that article 9(2)(e) of Sixth Council Directive 77/388/EEC of 17 May 1977 must be interpreted as applying to advertising services supplied indirectly to the advertiser and invoiced to an intermediate customer who in turn invoices them to the advertiser. The fact that the advertiser does not produce goods or […]

The European Court of Justice judged in this case that the grant, by the owner of premises to an owner of a cigarette vending machine, of the right to install the machine, and to operate and maintain it in the premises for a period of two years, in a place nominated by the owner of […]

In this judgment the European Court of Justice declared that article 26(2) of Sixth Council Directive 77/388/EEC must be interpreted as meaning that the total amount to be paid by the traveller within the meaning of that provision includes the additional amount that a travel agent, acting as intermediary on behalf of a tour operator, […]

The European Court of Justice answered in this case to two preliminary questions. To the first question the Court declared that a business which purchases debts, assuming the risk of the debtors’ default, and which, in return, invoices its clients in respect of commission pursues an economic activity for the purposes of Articles 2 and […]

The European Court of Justice decided in this case that a partnership which admits a partner in consideration of payment of a contribution in cash does not effect towards that person a supply of services for consideration within the meaning of Article 2(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization […]

fiscalité,tax, taxes, france, paris, bercy, declaration fiscale préremplie, déclaration

contrôle fiscal, France, redressement fiscal, bercy

On 18 October 2005 a parliamentary question has been raised concerning internet connections that an employee has at home to exercise urgent tasks for the employer and which is paid by the employer or declared by him as professional costs. These internet connections do not form part of the rent price or of the rent […]

As from 1 januari 2005 the ‘avoir fiscal’- a favourable regulation for receivers of dividends coming from French companies - is abolished. It was replaced by a new favourable regulation for dividends.
The administration declares in her comments on the new regulation that the persons who receive the dividends are taxable in France. The taxation differs […]

After 25 years of personal income tax, time has come for a simplification to take place

finance, fiscalite, loi de finance, budget, tunis , tunisie

Advocate General Kokott delivered on 10 November 2005 her Opinion in the case C-245/04 (EMAG Handel Ederabove) dealing with the place of supply in ‘triangular operations’. In such transactions several undertakings from two or more Member States successively conclude contracts for the purchase of the same goods which are then performed by means of […]

The VAT administration has claimed the VAT due on an invalid contract but refuses the contracting party who is a VAT taxable person, to deduct the VAT paid on the transaction. The taxpayer argues on the one hand that the contract can not be considered as invalid on his behalf because he was not […]

EU Commission has sent the Swedish government a reasoned opinion on the supreme courts practice of not referring the cases to the ECJ for a preliminary ruling. In its opinion, the Commission remarks that the Swedish law does not provide for rules on the procedure for deciding on referrals of cases to the ECJ.
The […]

On 8 November the EU Council of Economic and Financial Affairs held an exchange of views on modifications to EU rules on reduced rates of VAT applied by the Member States. The current provisions that allow a reduced VAT rate for labour-intensive services will expire on 31 December 2005. European Commissioner for Taxation & […]

The European Commission on 10 November adopted a proposal for a Code of Conduct that would standardise the documentation that multinationals must provide to tax authorities on their pricing of cross-border intra-group transactions. This proposal would reduce significantly the tax complications that companies face when trading with associated enterprises in other Member States.
The Code would […]

The European Court of Justice has on 10 November rendered its judgement in the so called West Single Packs case (C-197/04). The court has declared that Germany has failed to fulfil its obligation under two EC directives, by applying a special tax rate for fine-cut tobacco for self-rolled cigarettes to rolls of tobacco, the latter […]

San Marino is deleted from the Belgian list of tax havens. This will be applicable for dividends attributed or made payable as from 1 January 2005. Official document.