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Calculating VAT for businesses with foreign branches

Calculating VAT for businesses with foreign branches
Published on: 25 September 2013
Published by: LexisPSL
  • Calculating VAT for businesses with foreign branches
  • Original news
  • What was the dispute between Le Crédit Lyonnais and the French tax authorities?
  • What did the CJEU decide?
  • Is that preliminary ruling in line with the UK’s VAT law and practice?
  • Is the case likely to have repercussions for partially exempt businesses in the UK with overseas branches?

Article summary

Tax analysis: Can a company calculating its VAT recovery include foreign branch income? Gabby Donald, a senior manager at Ernst & Young LLP, examines the Court of Justice of the European Union’s (CJEU) answer. or take a trial to read the full analysis.

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