France

The French Council of State (Conseil d’Etat) ruled that promotional gifts are not subject to VAT

Conseil d’État, 10ème et 9ème chambres réunies, 08/06/2016, 380624, Inédit au recueil Lebon

In the present case, the Council of State (Conseil d’Etat) had to examine whether the delivery of promotional gifts could be subject to VAT.

X, a company specialized in the sale of textile goods, considered that items sent to clients as promotional gifts or ‘Refer-a-friend bonus’ should not be subject to VAT. The French fiscal administration refused to grant such tax deduction since Article 238 of Annex II of the General Tax Code previewed that items transferred with no financial counterpart or against a very low level of remuneration, such as commissions, salary, bonus, discounts and gifts, had to be included in the taxable amount for the VAT purposes.

Directive 77/388/CEE
Directive 2006/112/CE

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The French Council of State found burkini ban illegal

Conseil d’État, Juge des référés, formation collégiale, 26/08/2016, 402742

ECLI:FR:XX:2016:402742.20160826

The human rights league (Ligue des droits de l’homme) and the Association for the Defence of Human Rights- Organisation against Islamophobia in France (Association de défense des droits de l’homme – Collectif contre l’islamophobie en France) lodged a claim with the urgent applications judge of the Administrative court of Nice (Tribunal Administratif de Nice) for an order suspending the implementation of Article 4.3 of the decree of the Mayor of Villeneuve-Loubet.

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The French Council of State (Conseil d’Etat) clarified in which conditions French taxpayers may invoke judgments of the European Court of Justice in order to challenge national taxes

(Conseil d’État, 10ème chambre jugeant seule, 02/05/2016, 375579, Inédit au recueil Lebon)

 In the present case the Council of State (Conseil d’Etat) had to clarify the procedural rules governing tax recovery claims and to specify under which conditions a ruling of the European Court of Justice could serve as a legal basis for a tax recovery claim.

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The Administrative court of appeal of Marseille ruled that contractual public and private agents could be subject to different remuneration conditions

(CAA de MARSEILLE, 9ème chambre – formation à 3, 27/05/2016, 15MA02698, Inédit au recueil Lebon)

In the present case, the Administrative court of appeal of Marseille (Cour administrative d’appel de Marseille) had to decide on the issue concerning the violation of Directive 2000/78/EC, of the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) and the Charter of fundamental rights of the European Union (CFR).

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Transnational criminality – The French Court of cassation (Cour de cassation) examined the permanent ban from French territory in the light of the ECHR and EU law

Cour de cassation, criminelle, Chambre criminelle, 25 mai 2016, 14-84.333, Inédit

In the present case, the Court of Cassation had to decide on the issue concerning the criminal judge compliance with Article 6 of the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR), Article 267 of the Treaty on the Functioning of the European Union (TFEU), Article 45 of the Charter of Fundamental Rights of the European Union (CFR) and Article 27 of Directive 2004/38/EC.

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The French Court of Cassation has developed an extensive interpretation of the non-systematic nature of identity checks

Cour de cassation, civile, Chambre civile 1, 25 mai 2016, 15-50.065, Inédit

The present case concerned the rules regarding the identity check.
Mr. X., a Senegalese national, having been illegally in France, was placed in administrative detention as a result of an identity check carried out in Paris at the train station ‘‘gare de Lyon ‘‘by the department head of the brigade of railway networks, a judicial police officer. The latter had ordered identity checks for a period of four hours in order to verify the compliance with the retention of documents for transit and residence.

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A syndicate of co-owners can not be considered as a ‘consumer’

Cour de cassation, civile, chambre civile 1, 1 juin 2016, 15-20.119, Inédit

In the present case the Court of Cassation (Cour de cassation) ruled that syndicates of co-owners were not consumers and, consequently, they could not bring actions for injunctions of unfair terms previewed by Articles 1 and 2 of Directive 2009/22/EC.

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The French Council of State obliged loss-making non-resident companies to pay their withholding tax on dividends

Conseil d’État, 8ème SSJS, 10/02/2016, 361179, Inédit au recueil Lebon

In the present case the Council of State (Conseil d’Etat) examined the French tax procedure rules governing the withholding tax on dividends.

X, a French company, distributed dividends to its parent company Y established in Belgium. The operation gave rise to the withholding tax in France. Y, which incurred losses, challenged the imposition and claimed that the French legislation was discriminatory as it entitled loss-making companies established in France to delay the tax payment until their balance returned to a surplus.

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The French Court of Cassation safeguarded the employees’ rights in the event of transfers of undertakings

Cour de cassation, civile, Chambre sociale, 11 mars 2016, 14-22.211, Inédit

The present case concerned the rules relating to the safeguarding of employees’ rights in the event of transfers of undertakings.The company RPVI had a workshop which was located on a site belonging to the company Rhodia for which it provided maintenance work.

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