Conflicts in applying tax regulations

Access the reports of the advisory Committee on Conflict in the application of the Standard. There is a conflict in the application of the tax rule when the taxable event is totally or partially avoided or the tax base or the tax debt is reduced by means of acts or transactions in which certain circumstances concur. A favourable report from this advisory Committee is required for a declaration of conflict in the application of the tax rule.

Reports of the Advisory Commission

Conflict no. 1. Corporation Tax. Financial expenses of intragroup financing (288 KB - pdf )
Conflict No. 2. Corporation Tax. No deductibility of losses arising from capital increase of a subsidiary (1,158 KB - pdf )
Conflict no. 3. Value Added Tax. Exempt activities Artificial filing of a company for deduction of input VAT (247 KB - pdf )
Conflict No. 4. Withholdings on account of Income Tax for Non-Residents on interest paid to a Dutch entity of Group (791 KB - pdf )
Conflict No. 5. Value Added Tax (454 KB - pdf )
Conflict No. 6. Value Added Tax. Exempt activities Artificial filing of a company for deduction of input VAT. Tenant Company (831 KB - pdf )
Conflict No. 6 bis. Value Added Tax. Exempt activities Artificial filing of a company for deduction of input VAT. Leasing company (449 KB - pdf )
Conflict No. 7. Value Added Tax. Artificial interposition of a community of goods to obtain refunds of input VAT on exempt activities (584 kb - pdf )
Conflict No. 8. Income Tax for Non-Residents. Transfer of participation in a subsidiary using a chain of transfers between group companies (1.01 MB - pdf )
Conflict No. 9. Corporation Tax. Financial expenses arising from a loan intended for the repayment of an issue premium (965 KB - pdf )
Conflict No. 10. Value Added Tax. Exempt activities Artificial filing of a company for the deduction of input VAT (349 KB - pdf )
Conflict No. 11. Value Added Tax. Exempt activities Artificial splitting of language teaching activity in two companies for the deduction of input VAT (303 KB - pdf )
Conflict No. 12. Value Added Tax. Exempt activities Artificial filing of a company for the deduction of input VAT. Lease of housing to private individual (1.176 KB - pdf )
Conflict No. 13. Value Added Tax. Interposition of a family company for the improper application of the special cash basis regime. Purchasing company (675 KB - pdf )
Conflict No. 13bis. Value Added Tax. Improper application of the special cash basis regime in a cash real estate purchase and sale transaction. Selling company (646 KB - pdf )
Conflict No. 14. Value Added Tax. Exempt activities Artificial filing of a company for the deduction of input VAT payments. Development and implementation of a platform necessary to provide an exempt financial service. (330 KB - pdf )
Conflict No. 15. Value Added Tax. Exempt activities Artificial inclusion of a purchase option in a property lease contract for the deduction of input VAT payments. Lease of a property to a natural person by the developer company under its control. (964 KB - pdf )
Conflict No. 16. Personal Income Tax. Interposition of family company for the improper application of the special rule of temporary imputation of transactions in installments or with deferred price (196 KB - pdf )
Conflict No. 16 bis. Personal Income Tax. Interposition of family company for the improper application of the special rule of temporary imputation of transactions in installments or with deferred price (196 KB - pdf )
Conflict No. 17. Value Added Tax. Exempt activities Artificial interposition of a company for the deduction of VAT incurred in connection with the construction of a social-health centre. Health activity (428 KB - pdf )
Conflict No. 18. Corporation Tax. Capital reduction with return of contributions in kind resulting in loss (290 KB - pdf )
Conflict No. 19. Value Added Tax. Exempt activities Artificial interposition of a company for the deduction of VAT incurred arising from the renovation of premises. Health activity (411 KB - pdf )