This highlights the application of VAT rules, emphasizing the responsibility of economic operators to adhere to them. Following a CJEU judgment (C-228/22), individuals affected must issue corrective invoices and justify VAT reimbursement to the AED. Circular no. 781-1 introduces a potential non-bureaucratic tax regularization. The State, acknowledging time constraints due to the recent CJEU judgment (December 21, 2023), exceptionally waives the limitation period for the 2018 tax year concerning administrators’ VAT status.
- In matters of value added tax (VAT), economic operators must apply the rules objectively.
- The AED controls ex post and if affected by CJEU judgment C-228/22, corrective invoices should be issued.
- The AED may consider a non-bureaucratic regularization of tax through an online approach.
- The ruling can be invoked for years not yet prescribed.
- The right to refund tax is prescribed within five years.
- Due to the recent CJEU judgment, the State waives the limitation period for 2018 tax year and for activities erroneously considered subject to VAT.
Source public.lu
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)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
