Advocate General Nilo Jääskinen of the European Court of Justice (ECJ) has issued his opinion in European Commission v France. In his view, France is in breach of articles 96 and 98 of the EU VAT directive for allowing a reduced rate for services provided by lawyers. These services are for legal aid which France argues is in line with article 98 that allows for a reduced rate for works of social welfare.
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.