Input newsletter archives
- July 2013 - Ocean Finance - Contractual terms and economic reality
- May 2013 - Alternative calculations of the input VAT deduction right
- April 2013 - Increase of the normal VAT rate in Luxembourg in 2015
- March 2013 - ECJ Case : C–275/11
- January 2013 - BGZ Leasing (C–224/11): Leasing contracts and insurance – VAT treatment?
- January 2013 - Periodic VAT returns: Electronic submission now mandatory
- November 2012 - VAT exemption for investment advisory services for funds?
- September 2012 - VAT impact of AIMFD implementation
- May 2012 - EUCJ Case C-44/11: General Advocate’s opinion
- April 2012 - VAT treatment of portfolio management – Advocate-General to present his opinion to the EUCJ soon
- Special edition 2012 - Luxembourg independent groups of persons challenged by the European Commission
- January 2012 - Electronic submission of periodic VAT returns will become mandatory as of 1 January 2013 - Reminder
- July 2011 - Are you ready to enter the “the electronic era” for your VAT compliance obligations?
- July 2011 - Reminder: 30 September 2011 is the deadline for the submission of 2010 foreign VAT refund claims | VAT exemption of underwriting guarantee services confirmed by the ECJ
- July 2011 - The law introducing a VAT suspension system in Luxembourg has been passed
- May 2011 - Eurofisc: The new weapon in the fight against VAT fraud
- November 2010 - Opportunity for Luxembourg based companies - penalty interest on delayed VAT refunds from Poland
- October 2010 - FAIA – The authorities in the digital age?
- October 2010 - Will VAT become due on your salary? VAT and vouchers, what are the impacts of Astra Zeneca’s case
- September 2010 - Deadline for VAT refund claims 2009 extended to 31 March 2011
- July-August 2010 - Islamic finance: Guidance on real estate transactions. Changes to the invoicing requirements and electronic invoicing. Centralised customs clearance: towards a simplification of VAT collection procedures.
- June 2010 - The Swedish VAT authorities have challenged the VAT exemption on underwriting services.
- May 2010 - Decision from case C-461/08 Don Bosco – Exclusion of the supply of “land that had not been built on” from the VAT exemption. Simplification of customs procedures for authorized economic operators for excise duties. VAT refund portal is available now
- April 2010 - Some clarifications for insurers on fire brigade tax. The 2009 annual report of the Luxembourg VAT authorities in a nutshell. VeriVAT – a powerful tool when it comes to verifying the validity of your client’s VAT numbers.
- April 2010 - Re Germany Holding GmbH – a case concerning the VAT treatment of the transfer of insurance contracts.
- March 2010 - VAT Package: some clarifications with respect to VAT refund claims
- January 2010 - The long awaited VAT package entered into force in Luxembourg on 1 January 2010.
- November 2009 - Decision from case C-242/08 Swis
- October 2009 - Decision from case C-572/ 07 RLRL Tellmer Property – bringing into question the VAT treatment of services relating to rental? Update on EU emissions trading and the fight against fraud….
- September 2009 - Emission allowance trading, the fight against fraud and VAT implications
- August 2009 - Proposed changes to the invoicing rules
- July 2009 - What’s new for housing
- February/March 2009 - VAT fraud: the European Commission and the Council of the European Union are strengthening their efforts in the fight against VAT fraud
- December 2008 - Guidance regarding the methods of rounding of VAT amounts
- November 2008 - Time to get moving: last deadline to submit the 2007 annual recapitulative VAT return.
- September/October 2008 - Rounding of VAT amounts – ECJ’s guidance
- July/August 2008 - Something new in VAT for phone credits ……
- April 2008 - The VAT package: Impact on your business - VAT refund claim 2007 before 30 June 2008 - Fiscal representation arrives in Luxembourg
- February 2008 - The Grand Duchy of Luxembourg: a new haven forcable and television distributers? - Rounding of VAT amounts: which method is applicable?
- January 2008 - European Commission seeks to modernize the VAT rules for financial services and the insurance sector – VAT Package: agreement found within ECOFIN
- November 2007 - VAT Package - ECOFIN - What’s next? – Transfer Pricing rules very soon in Luxembourg VAT legislation? – VAT avoidance or VAT planning?
- October 2007 - Tax representation : one more step forward in thepromotion of Luxembourg as a logistical platform
- September 2007 - How to determine the place of establishment for VAT purposes? – Submission of VAT returns: Operating instructions
- July/August 2007 - JP Morgan Fleming: Luxembourg reinforced in its position – A new ray of hope for negotiating services – No input VAT right on the acquisition of UMTS-licences
- May/June 2007 - Late appeal against a VAT assessment: still possible? – Ecofin Meeting of 5 June 2007: Luxembourg holds out on electronic and telecommunication services – Co-operation between the different tax administrations, more than just a project? – Additional customs duties on certain imports since 1 May 2007
- April 2007 - VAT refund claims under the 8th Directive – What happens if the supplier made a mistake?
- March 2007 - JP Morgan Fleming – Scope of VAT exemption in Luxembourg confirmed by AG Kokott’s opinion
- January 2007 - VAT and fund management. The perspective of the Luxembourg VAT authorities
- December 2006 - To deduct or not to deduct? Why the case of the dental prostheses might have far reaching consequences. - Investment funds - Bis repetita placent - VAT rates in Luxembourg - The Luxembourg Bankers’ Association informs its members
- November 2006 - Investment management services provided to German taxpayers will lead to a VAT registration obligation - Reduction of the reverse charge mechanism in Germany
- October 2006 - Luxembourg VAT rate increase - German Ministry confirms input VAT deduction right on issuance of shares - Taxation of motor vehicles
- September 2006 - Motor vehicles: The European Parliament wants to tax pollution, not registration - No input VAT refundable on UMTS Licences
- August 2006 - 8th Directive refund claims: the British authorities are becoming more and more demanding - Modification to the VAT rate in Germany
- July 2006 - Proposal for a decision to approve transfer pricing rules for VAT purposes - ECJ Case Talacre Beach Caravan Sales Ltd: single supply of goods and several VAT treatments? - The EU Commission refuses to Germany and Austria the systematic application of the reverse charge mechanism
- June 2006 - An agenda to change VAT! - Meeting on 11 May: VAT reform in the financial sector and first reactions of the ABBL - Federation of Technological Industries and Others: Case C-384/04
- May 2006 - Special edition! Focus on Abbey National and the European Court of Justice - VAT and the management of special investment funds: new challenges for the fund industry
- April 2006 - Abbey National: judgment very soon! - Head office and branches: no worries about VAT - German invoicing requirements: don’t forget the address! - VAT on Postal services: Commission launches infringement proceedings against Germany, the United Kingdom and Sweden on 10th April
- March 2006 - Refreshing the VAT aspects of financial services - the « Halifax plc » Case - Direct Tax Authorities and VAT Authorities: towards a reinforced coordination
- January 2006 - VAT: Image at 3% - VAT Fraud - innocent traders are not penalized - No consensus for the Member States on reduced VAT rates for labour-intensive services - Extension of the reverse charge mechanism in France
- December 2005 - Significant decisions of the European Court of Justice and pending cases in 2005
- September 2005 - Abbey National – New challenges for the funds industry?
- July 2005 - Limitation to the right to deduct input VAT on mobile phones in Italy + Increase the normal VAT rate in Germany? + Annual VAT returns for 2004
- June 2005 - Kretztechnik EJC Case & Decision + VAT rate + 8th and 13th Directive claims + Business to Consumer: localization of services supplied
- March 2005 - "Some news from the VAT authorities" + "Italy's regional tax on production (IRAP) in contradiction with the VAT directives?"