France referred to ECJ for VAT infringement |
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29 September 2011 France has been referred to the European Court of Justice (ECJ) by the European Commission for infringement of European Union VAT laws (Directive). Click here to read about French VAT compliance. The issue concerns a VAT exemption available to all member states of the EU for shipping involved in high sea navigation. However, the French tax code extends this exemption to include paying-passenger carrying boats. Whilst the French Tax Code was amended to cover this oversight in 2010, in practise this is not being applied. |
