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Input VAT deductions, services provided by head office to branches (Conseil d’Etat decision)

France’s high tax court (Conseil d’Etat) issued a decision that applied, for the first time, a judgment from the Court of Justice of the European Union (CJEU) to allow a deduction of input value added tax (VAT) for services supplied by a head office to its branches established abroad that were members of a domestic (local) VAT group.

Source KPMG

See also Flashback on ECJ cases C-7/13 (Skandia) – Judgment – Supply of services between head office and branch part of VAT group constitutes a taxable transaction

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