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F r a n c e ( con t i n u ed )<br />
• T h e sc op e of t h e V A T r ed u c ed r a t e<br />
of 5 . 5 % i s ex t en d ed t o p a r t i c u l a r<br />
p er f or m a n c es a n d n ow a p p l i es t o:<br />
• V a r i et y sh ow s d u r i n g w h i c h f ood<br />
a n d / or b ev er a g es a r e u su a l l y<br />
p r ov i d ed t o t h e c u st om er s ( on l y i f<br />
the establishment is affiliated with<br />
t h e F r en c h Na t i on a l C en t er f or S on g ,<br />
V a r i et y a n d J a z z ) .<br />
t h e r ea son ed op i n i on a d d r essed t o<br />
F r a n c e b y t h e E u r op ea n C om m i ssi on<br />
on 26 M a r c h 20 1 5 ) . T h e ob j ec t i v e<br />
of t h i s c h a n g e i s t o en su r e t h a t t h e<br />
i n t er m ed i a t e r a t e of 1 0 % ex c l u si v el y<br />
a p p l i es t o a g r i c u l t u r a l a n d r el a t ed<br />
u n p r oc essed p r od u c t s t h a t a r e u su a l l y<br />
i n c l u d ed i n t h e p r ep a r a t i on of f ood st u f f s<br />
or t h e p r od u c t i on , p r oc essi n g a n d / or<br />
d i st r i b u t i on of a g r i c u l t u r a l p r od u c t s.<br />
• E n t r a n c e f ees p a i d t o a c c ess<br />
E f f ec t i v e 1 J a n u a r y 20 1 8 , n ew<br />
d i sc - j oc k ey sh ow s p er f or m ed i n<br />
certification requirements for cash<br />
est a b l i sh m en t s t h a t a r e op t i on a l l y<br />
r eg i st er sof t w a r e or sy st em s w i l l t a k e<br />
ser v i n g b ev er a g es. F or t h e p u r p ose<br />
ef f ec t . B u si n esses m u st b e a b l e t o p r ov i d e<br />
of t h i s a m en d m en t , t h e n ot i on of<br />
the French tax authorities with a specific<br />
“ c on c er t ” i n c l u d ed i n t h e l a w i s<br />
certificate issued by an accredited<br />
su b st i t u t ed b y t h e n ot i on of “ or i g i n a l<br />
organization or a nom<strong>in</strong>ative certificate<br />
i n t er p r et a t i on of p i ec es of m u si c<br />
i ssu ed b y t h e p u b l i sh er of t h e sof t w a r e.<br />
w h i c h r eq u i r es t h e p h y si c a l p r esen c e<br />
This certificate is aimed at ensur<strong>in</strong>g<br />
of, at least, one person who qualifies<br />
t h e i n t eg r i t y , sec u r i t y a n d a r c h i v i n g of<br />
f or t h e st a t u s of en t er t a i n er a n d i s<br />
t h e d a t a su b j ec t ed t o sc r u t i n y b y t h e<br />
r em u n er a t ed b y t h e est a b l i sh m en t a s<br />
F r en c h t a x a u t h or i t i es. F a i l u r e t o p r ov i d e<br />
su c h . ”<br />
a certificate can trigger a EUR7,500<br />
• T h e V A T r a t e a p p l i c a b l e t o a g r i c u l t u pr aen l a l t y f or ea c h r el ev a n t p i ec e of<br />
p r od u c t s n ot u sed f or h u m a n n u t r i tsof i on t w a r e. T h e a p p l i c a t i on of t h e p en a l t y<br />
or f or a g r i c u l t u r a l p r od u c t i on p u r p oses c a n b e r en ew ed f or ea c h 60 - d a y d el a y i n<br />
w a s i n c r ea sed t o 20 % ( f ol l ow i n g present<strong>in</strong>g the certificate.<br />
F r a n c e a n d ov er sea s d ep a r t m en t s ( F r en c h<br />
G u i a n a , G u a d el ou p e, M a r t i n i q u e a n d R eu n i on )<br />
O n 1 3 Nov em b er 20 1 5 , t h e A m en d i n g p r od u c t i on w i l l b e ex c l u d ed f r om t h e 1 0 %<br />
F i n a n c e B i l l f or 20 1 5 p r esen t ed b y t h e reduced rate. However, flowers that have<br />
G ov er n m en t st a t ed t h a t p r od u c t s of n ot u n d er g on e a n y t r a n sf or m a t i on r em a i n<br />
a g r i c u l t u r a l or i g i n t h a t a r e n ot i n t en d wed<br />
i t h i n t h e sc op e of t h e r ed u c ed r a t e.<br />
f or u se i n f ood p r od u c t s or i n a g r i c u l t u r a l<br />
G er m<br />
a n y<br />
F ol l ow i n g t h e C ou r t of J u st i c e of t h e a d v i si n g t h a t t h e G er m a n V A T C od e<br />
E u r op ea n U n i on ( C J E U ) d ec i si on i n A p p l i c a t i on D ec r ee h a s b een a m en d ed<br />
C - 9 3/ 1 0 F i n a n z a m t E ssen - Nor d O st v a n d t h a t i t h a d c h a n g ed i t s op i n i on on<br />
G F K L F i n a n c i a l S er v i c es A G ( G F K L ) , t h t e h e V A T t r ea t m en t of ou t sou r c ed f u n d<br />
G er m a n t a x a u t h or i t i es h a v e a d v i sed mt ha an t a g em en t ser v i c es. T h e G er m a n t a x<br />
i n v est m en t s i n G er m a n n on p er f or m i n g a u t h or i t i es p r ev i ou sl y t ook t h e v i ew t h a t<br />
l oa n s a r e n o l on g er su b j ec t t o V A T . fund adm<strong>in</strong>istration services qualified<br />
f or t h e V A T ex em p t i on on l y i f t h e<br />
T h e G er m a n F ed er a l M i n i st r y of F i n a n c e<br />
ou t sou r c i n g ser v i c e p r ov i d er r en d er ed<br />
i ssu ed a c i r c u l a r on 1 2 Nov em b er 20 1 5<br />
ser v i c es c om p r i si n g ev er y si n g l e f u n d<br />
30 I n d i rect T ax i n <strong>2016</strong>
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