VAT

VAT e-commerce package for B2C transactions
06/07/2021

A VAT e-commerce package for business-to-consumer (B2C) transactions came into force as from 1 July 2021.

Further guidance from the ECJ on VAT exemption for the management of special investment funds
22/06/2021

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also encompass tax-compliance services, as well as the use of software designed for the management of special investment funds

Favourable CJEU clarification on the VAT exemption for fund management services
22/06/2021

On 17 June 2021, the Court of Justice of the European Union (CJEU) rendered its judgment in joined cases K (C-58/20) and DBKAG (C-59/20) dealing with the question of which conditions must exist in order for services rendered

VAT fixed establishment non-existing without staff
04/06/2021

The European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. In the case at hand, real property used by the owner for leasing activities does not constitute a VAT fixed establishment

New Circular regarding the mutual agreement procedure provided by double tax treaties signed by Luxembourg
30/04/2021

ECJ paves the way for broader application of VAT-group
19/04/2021

The ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than most EU countries currently apply. In line with previous rulings, the ECJ considers that the VAT group

Significant VAT decision regarding company cars in Luxembourg
22/02/2021

The Administration de l’Enregistrement, des Domaines et de la TVA (the Luxembourg VAT authorities) confirmed in Circular n°807 that :

New VAT burden on company cars?
25/01/2021

On 20 January 2021, the Court of Justice of the European Union (CJEU) gave its ruling in a case that raised the question of whether the provision of a company car to an employee is subject to VAT (C-288/19, QM v Finanzamt Saarbrücken).

Overview of the VAT impacts of Brexit
15/01/2021

It is therefore important to review the VAT treatment of cross-border transactions with the UK. Below you will find a brief summary of the main changes in this regard.

Overview of the VAT impacts of Brexit
12/01/2021

With the end of the transition period as of 1 January 2021, the UK officially became a third country with respect to the EU, meaning that the EU VAT Directive has ceased to apply to it.