Luxembourg To be or not to be…duly motivated. That is the question for claims against VAT assessments 27 April 2023
European UnionLuxembourg Flashback on ECJ cases C-269/03 (Vermietungsgesellschaft Objekt Kirchberg) – Immovable property rental exemption – Right to opt for taxation – Deduction of input tax – Prior approval by tax authorities 01 April 2023