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World Journal of VAT/GST Law Volume 2, 2013 - Issue 1
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Original Articles

French law and the VAT Directive: meeting the compliance challenge in 2012

Yolande Sérandour Head of the LLM in Business Tax Law and the Tax Law Department of the Centre for Business Law, University of Rennes 1, France; Head of the Tax and Turnover Jurisclasseur Series, LexisNexis, Paris, France.
Pages 49-55 | Published online: 07 May 2015

  • Among many judgments, four may be cited, the fourth having been decided some seven years after the first: Case C-291/03 My Travel [2005] ECR I-8477, para 33; Case C-29/08 Skatteverket v AB SKF [2009] ECR I-10413, para 67 and case law cited; Case C-250/11 Lietuvos geležinkeliai AB [2012], not yet published, paras 44 and 45; Case C-549/11 Direktor na Direktsia «Obzhalvane i upravlenie na izpalnenieto»—grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite [2012] not yet published, para 34.
  • Case C-414/10 Veleclair SA [2012], not yet published.
  • Case C-41/09 [2011] ECR I-000; Case C-453/09 [2011], not yet published; Case C-441/09 [2011], not yet published.
  • Case C-596/10 [2012], not yet published.
  • FTC, Art 279, b sexies.
  • Case C-180/10 Jarosław Słaby; Case C-181/10 Kué [2011], not yet published.
  • Case C-160/11 Bawaria Motors [2012], not yet published.
  • Case C-119/11 [2012], not yet published.
  • EU Comm, MEMO/12/876, 21 November 2012.
  • Case C-116/10 État du Grand Duchy of Luxemburg [2010] ECR I-14187.
  • EU Comm, MEMO/12/794, 24 October 2012.
  • EU Comm, press release 3 July 2012, IP/12/740.
  • www.culturecommunication.gouv.fr/Espace-Presse/Communiques/Mise-en-demeure-en-matiere-d-application-du-taux-reduit-de-TVA-au-livre-numerique (accessed April 2013).
  • CE, 8th and 3rd Sub-Dept, 3 December 2012, no 346504, SA Rhodia: Légifrance.
  • Case C-29/08 Skatteverket v AB SKF [2009] ECR I-10413. CE, 8th and 3rd Sub-Dept, 23 December 2010, no 307698, Sté Pfizer Holding France and no 324181, min v SA Michel Thierry. CE, 8th and 3rd Sub-Dept, 13 July 2012, no 345204, min v SA Entreprises Franque.
  • AB SKF, para 30.
  • Case C-318/11 Daimler AG and Case C-319/11 Widex A/S [2012], not yet published.
  • BOI-TVA-DED-50–20–30–10–20120912, n° 60.

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