Luxembourg A deadline for VAT filing and payment of November monthly returns set at Dec. 14 19 November 2021
European UnionLuxembourg Flashback on ECJ Cases – C-274/15 (Commission v Luxembourg) – End of the VAT exemption regime for financial IGPs 14 October 2021
Luxembourg Circular N ° 753-3 of September 10, 2021 – Coordinated text of EU Implementing Regulation (EU) No 282/2011 23 September 2021
GermanyLuxembourg VAT deduction right of Lux PropCos owning/exploiting German real estate 10 September 2021
Luxembourg New administrative circular sets guidelines for the imposition of tax fines 09 August 2021
Luxembourg Guidance on administrative fines related to tax infractions and procedures applicable to criminal tax offenses 07 August 2021
European UnionLuxembourg 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 UnionLuxembourg 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
BelgiumLuxembourg Are tax authorities allowed to exclude persons from forming a VAT group? The European Court of Justice enlightens us again 23 April 2021
European UnionLuxembourg 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
BelgiumEuropean UnionLuxembourgNetherlands 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 Company cars made available to (cross-border) employees…always subject to VAT? 17 February 2021
European UnionLuxembourg 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