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Searching Content indexed under Sales Taxes: VAT, GST by Bonn Steichen & Partners ordered by Published Date Descending.
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Super Reduced VAT Rate Not Applicable To E-Books
By circular letter n° 756bis dated March 16th 2015, the Luxembourg VAT authorities have confirmed that, as from May 1st 2015, the supply of e-books will be subject to the standard VAT rate of 17%.
Luxembourg
22 Apr 2015
2
Luxembourg Budget 2015 – We Mean Business Now, Finally, At Last
On October 15th, 2014 the Minister for Finance announced the Luxembourg Budget 2015.
Luxembourg
22 Oct 2014
3
The Luxembourg Freeport And Its Preferential VAT Suspension Regime
On September 17th 2014, the Grand-Duchy of Luxembourg inaugurated its Freeport, a facility constructed at the Luxembourg airport next to the Air Cargo Terminal.
Luxembourg
11 Oct 2014
4
PPG CJEU ruling of July 18th 2013 (C26/12)
The Court of Justice of the European Union has recently ruled that a company establishing a pension scheme as a separate legal entity may deduct the VAT it has incurred on services relating to the management and operation of the pension fund pursuant to article 17 of Directive 77/388/EEC.
Luxembourg
31 Jul 2013
5
ECJ - Decision C-259/12: Heavy Fine For Belated VAT Adjustments
The recently ECJ ruled that a domestic law which provides for a substantial penalty where a taxable person failed to record on time its obligations affecting the calculation of VAT, is compatible with European Union law.
European Union
25 Jul 2013
6
Heavy Fine For Belated VAT Adjustments
The ECJ ruled that a domestic law which provides for a substantial penalty where a taxable person failed to record on time its obligations affecting the calculation of VAT, is compatible with European Union law.
Luxembourg
25 Jul 2013
7
"Substance Over Form" Is Relevant In VAT Matters: ECJ - Decision C-653/11
The ECJ ruled that contractual terms, even though they constitute a factor to be taken into consideration, are not decisive for the purpose of identifying the recipient of a "supply of services" within the meaning of articles 2(1) and 6(1) of the Sixth VAT Directive.
Luxembourg
22 Jul 2013
8
Newsletter April-June 2013
Further to the publication of the Guidelines on April 2nd 2013 by ESMA, the Commission de Surveillance du Secteur Financier has by way of the Circular amended Circular 12/548 concerning the practical aspects of implementing Regulation No 236/2012 of March 14th 2012 on short selling and certain aspects of credit default swaps.
Luxembourg
16 Jul 2013
9
European Commission Refers France And Luxembourg To The European Court Of Justice For Applying Reduced VAT Rate On Ebooks
The European Commission decided on February 21st 2013 to refer France and Luxembourg to the European Court of Justice for applying reduced VAT rates to ebooks.
Luxembourg
10 May 2013
10
ECJ - Decision C-275/11: Confirmation Of The VAT Exemption On Advisory Services Rendered To The Management Company Of An Investment
The ECJ has recently ruled that the advisory services concerning investment in transferable securities provided by a third party to an investment management company which is the manager of a special investment fund benefit from the VAT exemption as laid down in Article 135 (1) (g) of the VAT Directive.
Luxembourg
10 May 2013
11
Draft Law 6470: Value Added Tax
Draft law 6470 filed with the Luxembourg parliament on August 24th 2012 implements some of the provisions of Council Directive 2008/8/EU with respect to the place of supply of services.
Luxembourg
10 May 2013
12
Wheels CJEU Ruling Of March 7, 2013
In accordance with article 135 (1) (g) of Directive 2006/112/EC Member States must exempt from VAT "the management of special investment funds as defined by Member States".
Luxembourg
9 May 2013
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