VAT Liability and Delivery of Goods
Taxation
27/02/2023
Allocating human blood plasma for therapeutic use exempts its supply from VAT
CJEU, 5 October 2016, Case No. C-412/15
Full analysis by Maître Romain Subirats in Revue Droit et Santé
"By its judgment of 5 October 2016, the Court of Justice of the European Union (hereinafter CJEU) clarifies the scope of the VAT exemption provided for in Article 132(1)(d) of the VAT Directive (Directive 2006/112). Deliveries of plasma are exempted in the same manner as human blood when this blood component is intended for direct therapeutic use (...)"
The firm's news in Taxation
See all activitiesPresentation by Pauline CASTELOT at the Montpellier School of Real Estate Professions (ESPI)
Taxation
01/02/2023
The one-time allocation of the entire rental loss recorded by a civil real estate company (SCI) to its ultra-minority shareholders (1%) does not constitute an abusive clause according to the French Council of State (Conseil d’État)
Taxation
19/01/2023