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Taking dividends into account in calculating payroll tax could be in violation of the mother-daughter directive. A preliminary question was referred to the CJEU. In the event of a favorable decision, some companies (holdings, banks, fintechs, etc.) could exclude dividends from the reporting relationship, sharply reducing
On 20 March 2025, the Douai Administrative Court of Appeal issued a particularly instructive judgment on VAT applicable to services relating to insurance transactions. This decision, SARL GID Assurances c/ Ministry of the Economy, clearly illustrates the very real tax risks to which brokers may be exposed
Invoicing advance payments is a common practice in commercial transactions. It makes it possible to secure a contract and to spread the payment for a good or a service. But how should these advance payments be handled from an accounting and fiscal point of view?
The sale of a business is a major step in the life of a business. Should VAT be applied to the transaction? In what cases can you benefit from an exemption?
