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Results: 1-9 of 9

Affaire LCL(1) : le prorata mondial ne s’impose pas

  • Landwell
  • -
  • European Union, France
  • -
  • February 28 2013

Pour calculer son prorata de déduction de TVA, une banque doit-elle obligatoirement prendre en compte le chiffre d'affaires ré

Une obligation de révéler les fuites de données à caractère personnel

  • Landwell
  • -
  • European Union, France
  • -
  • September 16 2011

Annoncé depuis novembre 2009 par Bruxelles, le renforcement des mesures de sécurité vient de se matérialiser en droit français avec l’ordonnance n 2011-1012 du 24 août 2011 relative aux communications électroniques

ECJ hearing on French discrimination against foreign investment

  • Landwell
  • -
  • European Union, France
  • -
  • February 22 2012

On February 16, 2012, hearings took place at the ECJ concerning the compatibility of French withholding tax levied on dividends paid to foreign investment funds with the EU concept of the free movement of capital

Alleged discrimination against foreign investment funds referred by French court to EU Court of Justice

  • Landwell
  • -
  • European Union, France
  • -
  • July 8 2011

The French Administrative Tribunal of Montreuil delivered, on 1 July 2011, its judgements in which it referred to the EU Court of Justice the question of the incompatibility of the French withholding tax levied on dividends paid to foreign investment funds with the free movement of capital

Tva taxe sur les salaires : un pas vers le prorata mondial?

  • Landwell
  • -
  • European Union, France
  • -
  • July 13 2011

Droit à déduction - calcul du prorata TVA taxe sur les salaires - relations siège succursale étrangère

The french “VAT répondant” is incompatible with the EU VAT Directive 2006112EC

  • Landwell
  • -
  • European Union, France
  • -
  • December 21 2011

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

ECJ declares French dividend withholding tax on foreign investment funds discriminatory

  • Landwell
  • -
  • European Union, France
  • -
  • May 11 2012

On 10 May 2012, the ECJ (Joined Cases C-33811 to C-34711) ruled that French withholding tax on French source dividends paid to foreign investment funds is not compatible with the EU free movement of capital to the extent French investment funds do not suffer tax

Le répondant tva est déclaré par la cjue incompatible avec la directive tva 2006112ce

  • Landwell
  • -
  • European Union, France
  • -
  • December 21 2011

La CJUE a récemment jugé que le "répondant TVA ", tolérance administrative mise en place par l’administration fiscale française à partir du 1er Septembre 2006, est contraire aux principes de TVA intracommunautaires (arrêt de la CJUE en date du 15 Décembre 2011 - n C-62410 - Commission c. France