The year 2021 was marked by new measures and cases both at EU and Luxembourg levels regarding VAT matters of primary importance (e.g. exemption on negotiation services and deduction rules). This training is the occasion to get back on the main events which shaped the VAT landscape in 2021 and to apprehend 2022 onwards with an anticipative view on the VAT matters.
This training aims at presenting the main VAT updates and news in 2021/2022 to anticipate the related potential VAT operational impacts and obligations.
Update on main 2021 CJEU and Luxembourg VAT cases (e.g. leasing cars, fund management VAT exemption);
Quick update on the VAT Authorities practice;
Reminder on the substantial modifications in 2021 regarding cross-border transactions in the EU;
VAT aspects of companies supplying services to subsidiaries (VAT deduction methodology, recent jurisprudence, pitfalls, etc.);
Potential impacts of the expected VAT changes in the financial sector as from 2023.
The lecturer is an VAT Director in a large luxembourgish tax advisory firm who has 8 years of experience in indirect tax in Luxembourg.
Financial controllers, in-house tax managers, accountants, employees of Luxembourg companies.
Please note that, for environmental reasons, no paper version of the training material will be provided for your training. The course material can be downloaded free of charge via your portal before the start of the course (download the Client Portal User’s Guide here ). You will be able to view it on the screen of your mobile device or print it if necessary. If your registration has been made by a training manager of your company, please contact him/her so that he/she can give you access to it or send it to you.
At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.