- The methods for determining the scope of the input VAT deduction right have been governed by Arts 206–9 of annex II to the CGI since 1 January 2008.
- Art 231 of the CGI provides that an employer is not liable for VAT on at least 90% of his turnover. The amounts paid to remunerate employees, except payments related to social security benefits paid through the employer, are taxable at a rate of 4.25%. Raising the proportion of the turnover liable for VAT is therefore an attractive option.
- Case C-210/04 FCE Bank [2006] ECR I-2803.
- ibid. Taxation of intra-EU relationships between non-autonomous entities within the same company only applies to deliveries: VAT Directive, Art 17(1).
- CE, plén, 9 Jan. 1981, no 10145, Sté Timex Corporation; CE, 9e et 10e ss-sect, 29 June 2001, no 176105, SA Banque Sudaméris; CE, 9e et 10e ss-sect, 29 Oct 2001, no 218314, Sté Banco do Brasil.
- French Tax Code, Art 271 V.
- VAT Directive, Arts 170 and 171; Case C-136/99, Ministre du Budget, Ministre de l'Economie et des Finances v Société Monte Dei Paschi Di Siena [2000] ECR I-6109.
- The taxable recipient must self-assess VAT on services supplied by another taxable person established in the territory of another Member State: Arts 44 and 196.
- A rather inefficient solution if the expenditure is for the whole group, regardless of borders.
World Journal of VAT/GST Law
Volume 3, 2014 - Issue 1