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Archives des tags : VAT

VAT fraud and transport of goods

In application of article 28, 4, of the 6th Directive of 17 May 1977, further reproduced in article 138 of the Directive 2006/112/EC of the Council of 28 November 2006, intra-community deliveries of goods are exempt from VAT. Numerous fraudulent VAT practices have however resulted from this simple text, known …

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Public personnel transport by motorcycle or motorized tricycle: complementary penalty contrary to the Constitution

A priority constitutional question has been brought before the constitutional Council (Cass. Crim., 19 March 2013) relative to articles L. 3123-1, L. 3123-2 and L. 3124-9 of the transportation code. These provisions concern the activity of public transportation by private persons involving motorized vehicles with two or three wheels. On …

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VAT and place of taxation of service delivery

A preliminary ruling made by the Chancery Court of Hamburg gave a further opportunity for the Court to clarify the interpretation of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of Member States relating to turnover tax revenues (OJ No L 145, 13 …

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