In this book, the rules contained in the co-called qVAT packageq are presented, covering the foliwng main topics: - new place of taxation or services supplied cross-border; - new invoicing and reporting obligations; - new procedure for VAT refund to EU b usiness. The new rules are explained from a theoretical standpoint as well as from a practical point of view. When relevant, a focus is made on the consequences of the changes on the transactions in which Luxembourg entities can be involved. Many examples have been used to illustrate the new VAT rules and clarify their impacts on transactions. Finally, in this new book, you will find an explanation of the way the transactions should be reported in the new forms of periodical VAT return, annual return an d simplified return as well as the new EC sales lists for services to be used from 1 january 2010.out in Luxembourg and the goods are not transported out of Luxembourg after the work has been carried out. Maintenance services Luxembourg VAT French company taxable person V The supply of the maintenance services rendered by theanbsp;...
|Author||:||Jacques Verschaffel, Yannick Zeippen|
|Publisher||:||Groupe de Boeck - 2010-01-15|