Summary Of EU Changes To The Rule On VAT Place Of Supply Of Services

From 1 January 2015, VAT payable on the supply of digital services (telecommunications, broadcasting and electronic) will be determined by the location of the consumer in all circumstances. This means that VAT on digital services supplied will be paid for in the consumer’s country and charged at the rate applicable in that country.

It is important to note the circumstances in which this actually amounts to a change to the current law. Supplies (including digital […]

By |January 13th, 2015|

UK: The Routier Case And Why It Matters

A recent High Court decision has been published which demonstrates the care required when dealing with gifts to non-UK charitable entities. That case, Routier v HMRC, related to the availability of the inheritance tax exemption for gifts to charities. Generally, this exemption is only available where the charitable entity has been established either in the UK or, following a recent change in the law, in another EU country. The late Mrs Coulter, a Jersey […]

By |January 13th, 2015|

French Tax Update – 2015 Finance Law, 2014 Amending Finance Law, And Macron Draft Law

The Finance Law for 2015 (Loi de finances pour 2015, 2015 Finance Law) and the Amending Finance Law for 2014 (Loi de finances rectificative pour 2014, 2014 Amending Finance Law) have now been enacted by the French Parliament and reviewed by the Constitutional Court, which has struck down several provisions in its decisions dated December 29, 2014.

In addition to the main provisions of these two laws, this first French Tax Update for 2015 will […]

By |January 12th, 2015|