The year 2022 was marked by important cases both at EU and Luxembourg levels regarding VAT matters notably in relation to holding companies. This training is the occasion to get back on the main events which shaped the VAT landscape in 2022 and to apprehend 2023 onwards with an anticipative view on the VAT matters.
This training aims at presenting the main VAT updates and news in 2022/2023to anticipate the related potential VAT operational impacts and obligations.
- Update on the main 2022 CJEU and Luxembourg VAT cases, in particular regarding the VAT deduction right of holding companies and the VAT status of securitisation vehicles;
- Update on the VAT Authorities practice
- Responsibility rules for managers/directors regarding VAT matters further to the publication of the VAT Authorities in this regard end of 2021
- Potential impacts of the expected VAT changes as from 2023 (such as the VAT rates increase)
- VAT treatment of director fees: the question referred to the CJEU
The lecturer is an Indirect Tax Director operating since 2012 in a large Luxembourgish tax advisory firm.
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.