Market leading insight for tax experts
View online issue

EC Commission v French Republic

VAT:Reduced rates

In EC Commission v French Republic (ECJ Case C-492/08) France applied a reduced rate of VAT to certain services provided by lawyers where they were funded in whole or part through legal aid from the State. The EC Commission applied to the CJEC for a ruling that this contravened Articles 96 and 98(2) of Directive 2006/112/EC. Advocate-General Jääskinen found in favour of the Commission.

Why it matters: The EC Commission is continuing its policy of infraction proceedings against Member States that do not comply with the provisions of Directive 2006/112/EC.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.