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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Despite estimates that the US/OECD agreement will cost countries billions, the Fair Tax Foundation’s Paul Monaghan believes the deal is a ‘necessary evil’
The postponement came after industry representatives flagged implementation issues with the registration regime; in other news, firms made key tax partner additions
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