VAT News 2018-2019
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.
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
The VAT group in Luxembourg: presentation of the regime and opportunities
Presentation of the regime
Conditions (substantial and formal requirements)
Should a VAT group be implemented?
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
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
The lecturer is an VAT Director in a large luxembourgish tax advisory firm who has 10 years of experience in indirect tax in Luxembourg.
Professionals facing VAT issues in Luxembourg
The course material will be delivered at the beginning of the course.
At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.
Chambre de Commerce Luxembourg7, rue Alcide de Gasperi