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VAT


Mr. Bruno Gasparotto

VAT “Quick Fixes”: simplifications and challenges for Luxembourg businesses
22/01/2020

On 23 December 2019, the Luxembourg VAT authorities issued Circular n°799, outlining the main legislative changes in Luxembourg VAT law effective as from 1 January 2020. 

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EU Council adopts VAT Implementing Regulation on new VAT rules for e-commerce

EU Council adopts VAT Implementing Regulation on new VAT rules for e-commerce
23/12/2019

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CJ rules on assessment of abusive practices and refusal to grant VAT deduction (Kuršu zeme)

CJ rules on assessment of abusive practices and refusal to grant VAT deduction (Kuršu zeme)
02/12/2019

On 10 July 2019, the CJ delivered its judgment in the case Kuršu zeme (C-273/18). The Latvian company SIA Kuršu zeme deducted input VAT charged to it by another Latvian company, KF Prema, with regard to a local supply of goods.

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Mr. Bruno Gasparotto

Rent free period and lease contracts: new VAT developments
25/07/2019

The rent free period commonly granted in office lease contracts has been the source of much heated debate with the Luxembourg VAT authorities. 

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VAT Circular on transactions between related parties

VAT Circular on transactions between related parties
06/03/2019

On 19 January 2019, the Luxembourg VAT authorities published Circular 790(“Circular”) to clarify Article 28 paragraph 3 of the Law of 12 February 1979 (“VAT Law”) on transfer pricing.

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Mr. Bruno Gasparotto

VAT Circular on transactions between related parties
25/01/2019

On 18 January 2019, the Luxembourg VAT authorities published a new Circular (N°790), which clarifies the provisions of article 28, §3, of the VAT Law on transfer pricing and VAT.

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New tax measures revealed in the coalition agreement published by the future government – ATAD Bill amendments

New tax measures revealed in the coalition agreement published by the future government – ATAD Bill amendments
07/12/2018

Further to the elections for Parliament held in October this year, the former ruling coalition between the liberal, ecological and socialist parties emerged victorious and the Prime Minister was appointed by the Grand Duke to form a new government.

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Brexit relocations: The view from CMS Luxembourg

Brexit relocations: The view from CMS Luxembourg
26/11/2018

Luxembourg’s well-established reputation as a leading financial centre makes it a natural candidate for financial companies weighing their Brexit relocation options.

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Mr. Bruno Gasparotto

CJEU: Open door for VAT recovery on transaction costs in case of share disposal
15/11/2018

On 8 November 2018, the Court of Justice of the European Union (“CJEU”) released its decision in the C&D Foods Acquisition ApS case (C-502/17) concerning the deduction of input VAT on consultancy costs incurred by a holding company in connection with a sale of a sub-subsidiary’s shares.

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CJEU: VAT on share disposal costs recoverable in certain cases

CJEU: VAT on share disposal costs recoverable in certain cases
12/11/2018

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in the VAT taxed activities of the parent company, VAT on the disposal costs may be recoverable. 

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