From Luxembourg: Luxembourg Implemented a VAT Group Scheme
As a reaction to the recent Court of Justice of the European Union judgments limiting significantly the scope of the VAT exemption for supplies of services to the members of an independent group of persons, Luxembourg has introduced a VAT group scheme by amending law of August 6, 2018 into its VAT legislation. The VAT group regime entered into force on July 31, 2018.
Please click here to read the newsletter for more information. The newsletter resumes the draft law which was adopted nearly unchanged.