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Searching Content indexed under Sales Taxes: VAT, GST by Arendt & Medernach ordered by Published Date Descending.
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Disclosure Of Cross-Border Arrangements By Intermediaries: DAC 6 Implementation In Luxembourg
The DAC 6 Bill requires certain intermediaries to report to their tax authorities cross-border arrangements that contain at least one of the hallmarks laid down in the DAC 6.
Luxembourg
13 Aug 2019
2
Rent Free Period And Lease Contracts: New VAT Developments
The lease of buildings is as a rule VAT exempt but such VAT exemption can be waived through the exercise of a VAT option under certain conditions:
Luxembourg
30 Jul 2019
3
Finance Bill 2019: CIT Reduction And Optional Extension Of Interest Limitation Rules On Fiscal Unity Level
The most important corporate tax measures concern the reduction of the maximum corporate income tax("CIT") rate and the introduction of the option provided by the anti-tax avoidance directive ("ATAD")
Luxembourg
18 Mar 2019
4
Brexit VAT Notice Issued By The Luxembourg Authorities
The Luxembourg VAT authorities have published a short preparedness notice about the VAT related consequences of a British exit from the European Union without a withdrawal agreement as from 29 March 2019.
Luxembourg
8 Feb 2019
5
VAT Circular On Transactions Between Related Parties
On 18 January 2019, the Luxembourg VAT authorities published a new Circular (N790), which clarifies the provisions of article 28, 3, of the VAT Law on transfer pricing and VAT.
Luxembourg
29 Jan 2019
6
New Tax Measures Revealed In The Coalition Agreement Published By The Future Government - ATAD Bill Amendments
On 3 December 2018, the coalition partners finalised their governing plan for the next 5 years in a coalition agreement ("Coalition Agreement") which was signed the same day.
Luxembourg
11 Dec 2018
7
CJEU: Open Door For VAT Recovery On Transaction Costs In Case Of Share Disposal
C&D Foods carried out 2 activities, respectively the holding of shares in its subsidiary, Arovit Holding A/S, and the provision of taxable management services to its sub-subsidiary, Arovit Petfood.
Luxembourg
20 Nov 2018
8
VAT Group Legislation Voted
The bill of law n7278 implementing the VAT group into Luxembourg law, as outlined in our previous Newsflash on 13 April 2018, was voted on 26 July 2018 by the Chamber of Deputies.
Luxembourg
6 Aug 2018
9
Unrestricted VAT Deduction For Active Holding Companies
On 5 July 2018, the CJEU released a welcome decision in the Marle Participations case concerning the deduction of input VAT by a holding company on costs incurred in relation to acquisitions and sales of shares...
Luxembourg
13 Jul 2018
10
Deduction Of Input VAT On Abort Costs
On 3 May 2018, Advocate General ("AG") Kokott delivered her opinion in the Ryanair case (C-249/17) concerning the deduction of input VAT ...
Luxembourg
16 May 2018
11
Introduction Of The Luxembourg VAT Group Regime (Bill Of Law N7 278)
On 13 April 2018, the Luxembourg Government introduced the bill of law n7278 before the Parliament. This bill will implement the VAT group into Luxembourg VAT law with effect from 31 July 2018.
Luxembourg
23 Apr 2018
12
Introduction Of The Luxembourg VAT Group Regime (Bill Of Law N7278)
On 13 April 2018, the Luxembourg Government introduced the bill of law n7278 before the Parliament.
Luxembourg
23 Apr 2018
13
Tax Changes For 2018 Disclosed In The New Budget Bill
On 11 October 2017, and for the last time before next year's parliamentary elections, the Luxembourg Finance Minister presented the budget bill for 2018
Luxembourg
24 Oct 2017
14
Confirmation Of The End Of The VAT Exemption Regime For Financial IGPS
The CJUE adopts the same position in the three cases by mainly addressing the issue of the scope of the IGP exemption foreseen under article 132, 1, f)...
Luxembourg
28 Sep 2017
15
UAE Domestic VAT Law Released
On 27 August 2017, the United Arab Emirates (the "UAE") published the text of its domestic Value Added Tax (the "VAT") Law, shortly after releasing the text of its Excise Tax...
United Arab Emirates
5 Sep 2017
16
New Tax Procedures Law In The UAE
On 31 July 2017, the President of the United Arab Emirates (the "UAE") issued the new Tax Procedures Law (the "Law").
United Arab Emirates
16 Aug 2017
17
VAT In The GCC Q&A Updates From The UAE Ministry Of Finance
On 9 July the United Arab Emirates (UAE) Ministry of Finance (MOF) published an update of the Value Added Tax (VAT) FAQ section of its website.
United Arab Emirates
19 Jul 2017
18
First VAT EU Case Law On The Cost-Sharing VAT Exemption
The question of the scop of the cost-sharing VAT exemption, also referred to in the Council Directive 2006/112/EC of 28 November 2006 as amended ("EU VAT Directive")...
European Union
12 Jun 2017
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