As soon as the judgement is handed down at national level, the authorities will ensure that directors pay the tax in a non-bureaucratic manner, until the limitation period expires. A detailed circular will be issued at that time. It will also be addressed to companies whose directors have invoiced them for VAT and who will be required to adapt their right to deduct to the new legal situation, failing which they will be subject to the penalties provided for by law.
Unofficial translation
Following the judgment of the Court of Justice of the European Union C-288/22 (TP) v. Administration de l’enregistrement, des domaines et de la TVA) of 21
2023, the effects of circular no. 781 of 30 September 2016 are suspended with immediate effect suspended with immediate effect until such time as a judicial decision is taken by the tribunal d’arrondissement de Luxembourg, referring court.
Source Circular 781-1
See also
- ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Judgment – Member Board of Directors is taxable person upon consideration & permanent activity
- Roadtrip through ECJ Cases – Taxable person (Art. 9)
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