Category - Luxembourg

European Union Luxembourg

ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – Questions – Place of supply of cruise activities on a section covered by the public international condominium status

16 July 2021

Luxembourg

Circular on the application of 0% VAT rate to vaccines and in vitro diagnostic medical devices

13 July 2021

European Union Luxembourg

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)

09 June 2021

Luxembourg

Circular 791-2 : A newly created tax office Luxembourg 6 is competent for e-commerce and OSS

02 June 2021

Luxembourg

Consolidated version of the VAT Law on E-Commerce applicable starting 1st July 2021

02 June 2021

Luxembourg

New VAT tax office from July 1: Electronic commerce / One stop shop

21 May 2021

Luxembourg

Link to the OSS/IOSS registration in Luxembourg & guidelines on reporting

18 May 2021

Luxembourg

New VAT tax office from July 1: Electronic commerce / One stop shop

24 April 2021

Belgium Luxembourg

Are tax authorities allowed to exclude persons from forming a VAT group? The European Court of Justice enlightens us again

23 April 2021

European Union Luxembourg

ECJ C-846/19 (EQ) – Decision – Mandates in connection with custody and guardianship cases is an Economic activity – principle of the protection of legitimate expectations?

15 April 2021

Luxembourg

VAT rates in Luxembourg

10 April 2021

Luxembourg

VAT Grouping – How it works in Luxembourg

31 March 2021

Luxembourg

Luxembourg Explains New VAT Rules on eCommerce

13 March 2021

Belgium European Union Luxembourg Netherlands

ECJ Danske Bank – Services between head office and branch attract VAT

12 March 2021

Luxembourg

Authorities made several manuals available for the implementation of the E-Commerce VAT Directive in Luxembourg

11 March 2021

Luxembourg

Circular 807 of the Luxembourg VAT authorities on the provision of vehicles by employers to staff members residing abroad

10 March 2021

Luxembourg

Luxembourg Tax Authorities update MDR guidance

26 February 2021

Luxembourg

Company cars made available to (cross-border) employees…always subject to VAT?

17 February 2021

Luxembourg

Is the provision of a company car to an employee subject to VAT?

30 January 2021

Luxembourg

Luxembourg Provides VAT Zero-Rating for COVID-19 Vaccines and Testing

27 January 2021

Luxembourg

COVID-19: Zero VAT Rate to Vaccines and In Vitro Medical Devices

22 January 2021

European Union Luxembourg

ECJ C-846/19 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Mandates in connection with custody and guardianship cases – Economic activity? (details released)

14 January 2021

Luxembourg

VAT filing deadlines have been published

11 January 2021

Luxembourg

2021 Intrastat changes: new mandatory data for dispatch Intrastat declarations, Northern Ireland

02 January 2021

Luxembourg

2021 budget: VAT rate reduction for renovation, Increase VAT registration threshold, …

30 December 2020

Luxembourg

Circular 802: The threshold for VAT exemption for small businesses is raised from EUR 30,000 to EUR 35,000

26 December 2020

Luxembourg

Transposition of VAT obligations for distance sales of goods and the simplification of cross-border trade (EU E-Commerce Directive)

22 December 2020

Luxembourg

New mandatory data for dispatch Intrastat declarations for the shipment of goods from Luxembourg

21 December 2020

European Union Luxembourg

Flashback on ECJ cases C-502/13 (Commission vs. LU) – Reduced rate of VAT of 5.5 percent on electronic books, in contrast with paper books, is not compatible with the EU law

20 December 2020

Luxembourg

Luxembourg Court of Appeal confirms deductibility of input VAT even in case of rent-free periods in a VATable lease

16 December 2020

European Union Luxembourg

ECJ – C-245/19 & C-246/19 – Judgment – État du Grand-duché de Luxembourg – Right of appeal against a request for information in tax matters

07 December 2020

Luxembourg

VAT implications of Brexit for supplies of goods and services

02 December 2020

Luxembourg

VAT applicable to personal care services – Circulars 796-1 and 801

01 November 2020

Category - Luxembourg

ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – Questions – Place of supply of cruise activities on a section covered by the public international condominium status

Circular on the application of 0% VAT rate to vaccines and in vitro diagnostic medical devices

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)

Circular 791-2 : A newly created tax office Luxembourg 6 is competent for e-commerce and OSS

Consolidated version of the VAT Law on E-Commerce applicable starting 1st July 2021

New VAT tax office from July 1: Electronic commerce / One stop shop

Link to the OSS/IOSS registration in Luxembourg & guidelines on reporting

New VAT tax office from July 1: Electronic commerce / One stop shop

Are tax authorities allowed to exclude persons from forming a VAT group? The European Court of Justice enlightens us again

ECJ C-846/19 (EQ) – Decision – Mandates in connection with custody and guardianship cases is an Economic activity – principle of the protection of legitimate expectations?

VAT rates in Luxembourg

VAT Grouping – How it works in Luxembourg

Luxembourg Explains New VAT Rules on eCommerce

ECJ Danske Bank – Services between head office and branch attract VAT

Authorities made several manuals available for the implementation of the E-Commerce VAT Directive in Luxembourg

Circular 807 of the Luxembourg VAT authorities on the provision of vehicles by employers to staff members residing abroad

Luxembourg Tax Authorities update MDR guidance

Company cars made available to (cross-border) employees…always subject to VAT?

Is the provision of a company car to an employee subject to VAT?

Luxembourg Provides VAT Zero-Rating for COVID-19 Vaccines and Testing

COVID-19: Zero VAT Rate to Vaccines and In Vitro Medical Devices

ECJ C-846/19 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Mandates in connection with custody and guardianship cases – Economic activity? (details released)

VAT filing deadlines have been published

2021 Intrastat changes: new mandatory data for dispatch Intrastat declarations, Northern Ireland

2021 budget: VAT rate reduction for renovation, Increase VAT registration threshold, …

Circular 802: The threshold for VAT exemption for small businesses is raised from EUR 30,000 to EUR 35,000

Transposition of VAT obligations for distance sales of goods and the simplification of cross-border trade (EU E-Commerce Directive)

New mandatory data for dispatch Intrastat declarations for the shipment of goods from Luxembourg

Flashback on ECJ cases C-502/13 (Commission vs. LU) – Reduced rate of VAT of 5.5 percent on electronic books, in contrast with paper books, is not compatible with the EU law

Luxembourg Court of Appeal confirms deductibility of input VAT even in case of rent-free periods in a VATable lease

ECJ – C-245/19 & C-246/19 – Judgment – État du Grand-duché de Luxembourg – Right of appeal against a request for information in tax matters

VAT implications of Brexit for supplies of goods and services

VAT applicable to personal care services – Circulars 796-1 and 801

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