The Commission has decided to refer France to the Court of Justice for applying different rates of VAT to operations performed by undertakers as part of the same service.
In France services provided by undertakers do not attract a single rate of VAT. The reduced rate applies to the transportation of a body by vehicle whereas the movement of a body by bearers and other operations generally provided by undertakers attract the normal rate.
The Commission considers that France is thereby applying an artificial distinction at variance with Community case law as regards the concept of a single composite service.… ... Leggi il resto