France:
VAT - Cash Investment Activity Through A Stockbroker
20 March 1995
SG Archibald Andersen
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In a decision dated November 3, 1994, the Administrative Court of Appeal of Nancy confirmed the position of the Administration linked to the possibility for stockbrokers to divide cash investments into sectors for VAT purposes.
This decision confirmed the SLF letter sent to the stockbrokers union dated April 19,1979. However, this legal decision does not shed light on the notion of separate field of activity corresponding to the meaning given by Article 213 of Appendix II of the French General Tax Code.
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