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Decision of the Court of Cassation on the deductibility of VAT incurred on general expenses

Decision of the Court of Cassation on the deductibility of VAT incurred on general expenses
04/05/2022

In a recent decision, the Luxembourg Supreme Court (Cour de cassation) rejected an appeal (pourvoi en cassation) lodged by Luxembourg VAT authorities (Administration de l’enregistrement, des domaines et de la TVA, “AEDT”) against a decision of the Court of Appeal (Cour d’appel).

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Disproportion between costs and income does not prevent input VAT recovery

Disproportion between costs and income does not prevent input VAT recovery
28/04/2022

The Luxembourg Court of Cassation had the opportunity to adjudicate at last instance on a condition for the right to deduct VAT asserted by the Luxembourg VAT authorities. 

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EU Finance Ministers agree on update of VAT rates

EU Finance Ministers agree on update of VAT rates
20/12/2021

On 7 December, the EU finance ministers (unanimously) agreed to update the current rules governing VAT rates for goods and services. The updated rules will now be sent to the European Parliament for its consultation on the final text by March 2022.

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VAT deduction right of Lux PropCos owning/exploiting German real estate – VAT changes

VAT deduction right of Lux PropCos owning/exploiting German real estate – VAT changes
08/09/2021

In its decision C-931/19 (“Titanium case”), the Court of Justice of the European Union (“CJEU”) ruled that a foreign company should not be considered as having a fixed establishment for VAT purposes in a Member State 

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VAT e-commerce package for B2C transactions

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.

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Further guidance from the ECJ on VAT exemption for the management of special investment funds

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

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Favourable CJEU clarification on the VAT exemption for fund management services

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

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VAT fixed establishment non-existing without staff

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

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New Circular regarding the mutual agreement procedure provided by double tax treaties signed by Luxembourg

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

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ECJ paves the way for broader application of VAT-group

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

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