Belgium raises resident VAT registration threshold to €15,000
Belgium has become the latest country to propose an increase in the resident EU VAT registration threshold. The follows encouragement from the European Commission to reduce the compliance...
View ArticleLuxembourg VAT rise to 17% 2015
The Luxembourg Ministry of Finance has provided further details to the proposed increase in VAT to compensate for the EU change of place of supply rules on digital products in 2015. Heavy Luxembourg...
View ArticleLuxembourg faces ECJ on VAT services to groups
Luxembourg is to be taken to the European Court of Justice (ECJ) by the European Commission because of its rules on the allowance of VAT deductions between members of independent groups. This comes...
View ArticleLuxembourg confirms 2015 VAT rise from 15% to 17%
The Luxembourg government met last week to agree on the announced rise in Luxembourg VAT from 15% to 17% on 1 January 2015. The reduced VAT rates will also rise from 12% and 6% to 14% and 8%,...
View ArticleLuxembourg set for bigger losses on 2015 EU electronic VAT rule change
The Luxembourg government has confirmed that it estimates that it will lose €800 million per year when the rules on determining the place of supply of consumer electronic services change on 1...
View ArticleLuxembourg VAT 2015 changes
A ranges of Luxembourg VAT compliance changes have been proposed, including: New measures to improve the VAT regime in tax free zones. This includes the elimination of potential double taxation on...
View ArticleLuxembourg wins €1.1bn EU VAT MOSS compensation
Luxembourg has secured up to €1.1 billion compensation from the UK and other EU states as part of imminent changes to 2015 EU VAT rules on the sales of online games, films, TV, music, apps and...
View ArticleEU rules against France and Luxembourg for higher VAT on e-books
Update 20 March: Luxembourg agrees to raise ebook VAT rate to 17% 2015. France will raise its e-book VAT rate to 20% from 2016. The EU’s European Court of Justice (ECJ) has today ruled that France...
View ArticleLuxembourg raises ebook VAT to 17% May 2015
Luxembourg has announced that it will reclassify e-books from its reduced VAT rate of 3% to its standard VAT rate of 17% from 1 May 2015. The announcement was made this week following the European...
View ArticleLuxembourg stable after VAT MOSS losses
Luxembourg has been given a positive review by a major credit rating agency on its handling of revenue losses following the 2015 B2C digital EU VAT changes. Prior to 2015, many digital services...
View ArticleLuxembourg set for bigger losses on 2015 EU electronic VAT rule change
The Luxembourg government has confirmed that it estimates that it will lose €800 million per year when the rules on determining the place of supply of consumer electronic services change on 1 January...
View ArticleEU permits differing VAT rates on printed and CD books
The European Court of Justice’s Advocate General (AG) has issued an opinion on the question of whether member states may have differing VAT rates for printed books vs. books available on CDs or memory...
View ArticleEU reviews paper book VAT rates differences
The European Court of Justice (ECJ) (K Oy C-219/13) has concluded that EU member states are free to treat paper and memory stick/CD’s as in affect the same supply and thus apply the reduced VAT rates...
View ArticleLuxembourg VAT 2015 changes
A ranges of Luxembourg VAT compliance changes have been proposed, including: New measures to improve the VAT regime in tax free zones. This includes the elimination of potential double taxation on...
View ArticleLuxembourg wins €1.1bn EU VAT MOSS compensation
Luxembourg has secured up to €1.1 billion compensation from the UK and other EU states as part of imminent changes to 2015 EU VAT rules on the sales of online games, films, TV, music, apps and e-books...
View ArticleEU rules against France and Luxembourg for higher VAT on e-books
Update 20 March: Luxembourg agrees to raise ebook VAT rate to 17% 2015. France will raise its e-book VAT rate to 20% from 2016. The EU’s European Court of Justice (ECJ) has today ruled that France...
View ArticleLuxembourg raises ebook VAT to 17% May 2015
Luxembourg has announced that it will reclassify e-books from its reduced VAT rate of 3% to its standard VAT rate of 17% from 1 May 2015. The announcement was made this week following the European...
View ArticleLuxembourg stable after VAT MOSS losses
Luxembourg has been given a positive review by a major credit rating agency on its handling of revenue losses following the 2015 B2C digital EU VAT changes. Prior to 2015, many digital services...
View ArticleLuxembourg VAT liabilities
Luxembourg is planning to tighten responsibilities and liabilities on VAT fraud in a number of areas in a new law. Potential changes include: Fines for non compliance will extend to up to €10,000...
View ArticleLuxembourg VAT registration threshold
Luxembourg has raised its VAT registration threshold for the small and medium sized-enterprise scheme from €25,000 to €35,000 per annum. The new threshold will take effect from 1 January 2017. The post...
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