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VAT


Mr. Bruno Gasparotto

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).

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Overview of the VAT impacts of Brexit

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.

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Mr. Bruno Gasparotto

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.

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Mr. Bruno Gasparotto

CJEU: new developments in the realm of VAT recovery on dead deal costs
20/11/2020

In the context of a prospective acquisition of shares in a company in the telecommunications sector, and with the intention of rendering taxable management services to the target once acquired, Sonaecom purchased consultancy services consisting of a market study, for which it deducted all input VAT.

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Mr. Bruno Gasparotto

The BlackRock VAT case: an impossible combination of artificial intelligence and the VAT exemption?
06/07/2020

On 2 July 2020, the Court of Justice of the European Union (“CJEU”) ruled in the case of BlackRock Investment Management (UK) Ltd (C-231/19) that a “single supply” of management services,

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Termination fees often subject to VAT

Termination fees often subject to VAT
15/06/2020

Following a ruling of the CJEU, termination fees in the event of early termination of a contract are often triggering VAT. Especially in B2C-situations, were the customer does not have a right to recover VAT, such VAT is likely to result in a significant VAT burden for businesses.

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Luxembourg announces additional deadline extensions in direct tax matters

Luxembourg announces additional deadline extensions in direct tax matters
20/04/2020

A new bill seeks to grant a one-year extension for claims whose collection is entrusted to the Luxembourg tax authorities (such as direct taxes and social security claims) that would otherwise expire by 31 December 2020

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Government Economic Measures Summary

Government Economic Measures Summary
02/04/2020

Tax payment deadlines been extended

Companies and self-employed individuals deriving their income from a commercial, agricultural, forestry, or liberal profession and experiencing liquidity problems as a result of the COVID-19 pandemic may submit a request to the tax authorities for the following:

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Mr. Bruno Gasparotto

BlackRock VAT case: no exemption for management services supplied for both SIFs and non-SIFs
27/03/2020

On 11 March 2020, Advocate General Pikamäe (the “AG”) of the Court of Justice of the European Union (the “CJEU”) released his opinion in the BlackRock Investment Management (UK) Ltd case (C-231/19) concerning the VAT treatment of management services supplied by a third-party provider to a fund manager 

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COVID-19: Overview of Luxembourg supporting measures

COVID-19: Overview of Luxembourg supporting measures
26/03/2020

The Covid-19 outbreak has been declared a public health emergency of international concern by the World Health Organization, causing unprecedented impact on people's lives, businesses and communities.

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