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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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year