A new Circular on article 15 of the OECD Model Convention states which conditions are to be fulfilled in order for article 15 to be applicable.

VAT, Tax, Tunis, Tunisia, Tunisie, TVA, restitution

TVA, VAT, Tax, taxes, tunisie, tunisia,restitution de la TVA

On 3 March 2005 the Court of Justice has decided over 2 preliminary questions which where submitted by Denmark.
First of all the Court decided that article 13B(b) of the Sixth Directive must be interpreted as meaning that the concept of letting of immovable property includes the letting of both water-based mooring berths for boats and […]

The Court decided that by granting taxable persons the right to deduct VAT on certain supplies of fuel to non-taxable persons in conditions that do not ensure that the VAT deducted attaches solely to fuel used for the purposes of the taxable person’s taxable transactions, the UK VAT law is incompatible with Article 17(2)(a) of […]

customs, douane, fiscalité, taxes, tax, fisc, tunisie

The Council on 17 October 2005 adopted a Regulation that ensures more uniform application of the common VAT rules in the Community, thus providing transparency and legal certainty both for traders and for national administrations. The Regulation covers VAT law relevant to, amongst other things, interpretations of elements of VAT law such as “electronically supplied […]

On 7 November 2003 the European Court of Justice has ruled the case Staatssecretaris van Financiën v Arthur Andersen & Co. Accountants c.s.
In this case a taxable person (ACMC) has concluded an agreement with a (life) assurance company (UL) in which ACMC undertakes, for a certain remuneration and with the aid of qualified personnel who […]

fiscalité, taxation, douanes, tunisie, tunis, tax,

On 20 January 2005 the European Court of Justice has ruled the so called Scandic Case. In this case the issue is whether a distribution of meals to employees for a price below the cost price can be taxed on the cost price. The court decided that the tax base for VAT purposes is the […]

The House of Commons examined on the 25th Octobre a bill relating to the royalty coming from the transport of Algerian natural gas through the Tunisian territory.