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La documentation et la détermination du prix de pleine concurrence des services de nature administrative, ou management fees , sont souvent pour les groupes source de diffi cultés et de redressements
The ECJ has recently decided that the “répondant” procedure implemented by the French government as from September 1, 2006 is contrary the EU VAT principles (ECJ decision dated December 15, 2011 n C-624:10 EU CommissionFrench Republic