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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Reference for a preliminary ruling: Questions on the effectiveness of arbitration agreements in light of EU law

Decision of the German Federal Court of Justice (Bundesgerichtshof) – I ZB 2/15

The case concerned is about the Slovak Republic as an applicant which has become since 01.01.1993 successor of Czechoslovakia. It seeks the annulment of an arbitral award which a Dutch insurance group as a respondent has obtained against it. The appeal states that the prohibition imposed on the Member States to use, in disputes with EU law relevance, other procedures than those provided in the Union Treaties, comprises all disputes involving a Member State regarding the application and the interpretation of the European Union law.

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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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