Alienation of aircraft, capital gains

Commentary – Schwarz on Tax Treaties ¶20-350

Double taxation relief

Commentary – Tax Reporter ¶171-150 ; Quick Overview ¶61020

Provision of transport service

Case Law – Air France-KLM (formerly Air France); Hop!-Brit Air SAS (formerly Brit Air) v Ministère des Finances et des Comptes publics (Joined Cases C-250/14 and C-289/14) [2016] BVC 5

Tax payment time

Case Law – Air France-KLM (formerly Air France); Hop!-Brit Air SAS (formerly Brit Air) v Ministère des Finances et des Comptes publics (Joined Cases C-250/14 and C-289/14) [2016] BVC 5

Taxing jurisdiction

Commentary – Schwarz on Tax Treaties ¶17-600

Ticket issue

Case Law – Air France-KLM (formerly Air France); Hop!-Brit Air SAS (formerly Brit Air) v Ministère des Finances et des Comptes publics (Joined Cases C-250/14 and C-289/14) [2016] BVC 5

Ticket purchased, but not used

Case Law – Air France-KLM (formerly Air France); Hop!-Brit Air SAS (formerly Brit Air) v Ministère des Finances et des Comptes publics (Joined Cases C-250/14 and C-289/14) [2016] BVC 5