19 September 2018
News from Accountancy Europe September 2018

Luxembourg has adopted a new VAT grouping regime (article 11 of Directive 2006/112/EC refers). It replaces a previous regime which was restricted to entities only engaged in activities in the public interest...

15 August 2018
News from Accountancy Europe - August 2018

The Second Chamber of the CJEU has ruled that the VAT Directive and the principle of the neutrality of VAT must be interpreted as not precluding a body governed by public law from being entitled to a right to adjustment of VAT deductions paid on immovable property acquired as capital goods in a situation where, at the time of the acquisition of those goods...

19 July 2018
News from Accountancy Europe - July 2018

The ECON Committee has voted on its non-binding opinion on the Commission proposal for better VAT administrative cooperation, including provisions concerning the certified taxable person (CTP). The file is led by the MEP Roberts Zile (ECR/LAT)...

20 June 2018
News from Accountancy Europe June 2018

ECON hearing on VAT administrative cooperation - 16 May 2018...

08 June 2018
COUNCIL DIRECTIVE amending Directive 2006/112/EC

COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards the introduction of the detailed technical measures for the operation of the definitive VAT system for the taxation of trade between Member States.

10 May 2018
News from Accountancy Europe May 2018

The European Commission has launched an updated Mini-One Stop Shop (MOSS) portal for VAT purposes. The new MOSS portal provides comprehensive and easily accessible information on VAT rates for telecom, broadcasting and eservices, and explains how the MOSS can be used to declare and pay VAT on such services...

12 April 2018
News from Accountancy Europe April 2018

The Commission has published a report looking into the effects of the reverse charge mechanism (Article 199 a. and b. of the VAT Directive) on combatting fraud and on the impacts of the mechanism more broadly...

15 March 2018
News from Accountancy Europe March 2018

The EU Commission has just launched a questionnaire/consultation, which is one of the last deliveries of the 2016 VAT Action Plan. It complements the recently adopted VAT Digital Single Market Package (5 December 2017). The latter simplified VAT rules for cross border business to consumers (B2C) supplies, while this initiative is about the administrative cooperation tools for the competent tax authorities to detect and control VAT non-compliant sellers trading online.

26 February 2018
News from Accountancy Europe February 2018

 The European Commission published on 18th January its long-awaited new VAT package consisting of two core elements...

22 January 2018
News from Accountancy Europe January 2018

European Commission European Commission proposes to maintain minimum VAT rate of 15% under definitive regime - 19 December 2017

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What Companies need to know to prepare for Brexit

The United Kingdom will leave the European Union (EU) at 11:00 pm of 29 March 2019...

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News from IVA members

Federal Fiscal Court: Postal address on invoice permitted – no bad faith despite domicile address

In an invoice issued for the purpose of input VAT deduction, the supplier’s address is not required to be the place of his or her economic activity. This was decided by the German Federal Fiscal Court in two judgments of 21 June 2018 (V R 25/15 and V R 28/16). The German Federal Fiscal Court thus follows the EUCJ in the German rulings in Geissel and Butin – C-374/16 and C-375/16...

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News from EC

News from Accountancy Europe September 2018

Luxembourg has adopted a new VAT grouping regime (article 11 of Directive 2006/112/EC refers). It replaces a previous regime which was restricted to entities only engaged in activities in the public interest...

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.