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ECJ declares French dividend withholding tax on foreign investment funds discriminatory

Landwell
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European Union, France
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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

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

Landwell
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European Union, France
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February 28 2013

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

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

Landwell
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European Union, France
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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

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

Landwell
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European Union, France
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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

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

Landwell
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European Union, France
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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

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

Landwell
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European Union, France
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July 13 2011

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

Régime français de l’avoir fiscal et du précompte : violation des principes de liberté d’établissement et de libre circulation des capitaux

Landwell
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European Union, France
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September 15 2011