Formation
Formation
& Examen
Examen
Nouveau
EN
Cours du jour
3 h
CP022CJ
175,00 EUR

Description


Being aware of VAT hot topics, especially regarding the VAT group recently implemented in the Luxembourg VAT law, the VAT treatment of holding companies in Luxembourg and the upcoming case law.

Objectives


  • Understand the mechanism of the VAT group

  • Assess the opportunity of a VAT group 

  • Understand the basics of the VAT rules for holding companies (concept, obligations, deduction right)

  • Stay tuned on hot topics 

Programme


  • The VAT group in Luxembourg: presentation of the regime and opportunities

    • Presentation of the regime

      • Mechanism

      • Conditions (substantial and formal requirements) 

    • Should a VAT group be implemented? 

      • Advantages

      • Disadvantages 

  • Holding companies and VAT deduction rules in light of the European / Luxembourg case law and position of the Luxembourg VAT authorities

    • Passive/pure holding companies

      • Reminder about the concept

      • The absence of deduction right

    • "Active" holding companies

      • Reminder about the concept and new developments

      • Deduction rules

  • CJEU case law: news and status of pending cases of interest (Non-exhaustive and evolutive list)

    • Związek Gmin Zagłębia Miedziowego case, C-566/17 

    • Morgan Stanley & Co International case, C-165/17

Target Audience


Professionals facing VAT issues in Luxembourg

Course Material


The course material will be delivered at the beginning of the course.

Certificate


At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.

Lieu

Télécharger le planning PDF

ven. 30.11.2018 à 09h00

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