Luxembourg Circular 791-2 : A newly created tax office Luxembourg 6 is competent for e-commerce and OSS 02 June 202141 views1 min read Source pfi.public.lu E-Commerce / Electronic services ECJ – Approximation of laws – C‑437/19 (État luxembourgeois) – AG Opinion – Exchange of information between the tax administrations of the Member States pursuant to the Administration Cooperation Directive and the rights of the persons (Charter of Fundamental Rights of the EU) Consolidated version of the VAT Law on E-Commerce applicable starting 1st July 2021