The administration has posted a BOI online containing all the comments relating to allowances and subsidies which were previously distributed among several BOIs.
The clarifications provided provide new illustrations of non-taxable allowances, aid and subsidies, particularly in the field of energy.
For the record, allowances and subsidies are taxable at VAT when they constitute consideration for the provision of services or the delivery of goods or when they supplement the price of a good (price supplement subsidy).
Furthermore, they draw the consequences of the latest case law developments in this area, in particular the judgment of the Court of Justice of the European Union (CJEU), of 23 December 2015, aff. C-250/14 and C-289/14, Air France-KLM , and specify its articulation with the judgment of the ECJ of July 18, 2007, aff. C-277/05, Eugénie les Bains thermal society.
Source Hedeos
