VAT Package 2010 - 2015 (Vademecum) - Softcover

Verschaffel, Jacques; Zeippen, Yannick

9782879742908: VAT Package 2010 - 2015 (Vademecum)

Softcover

ISBN 10: 2879742900 ISBN 13: 9782879742908

Verlag: Promoculture Edition, 2012

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Rese�a del editor:

VAT package renseigne le lecteur sur la localisation des prestations de services, la nouvelle proc�dure de remboursement de la TVA et les obligations d�claratives d�coulant du "paquet TVA".

The implementation of the new VAT rules contained in the so-called VAT package into the Member States legislations since 1 January 2010 has seen far-reaching changes to the VAT laws. This set of rules impacts businesses performing cross-border transactions and creates additional reporting obligations.

In this book, the rules contained in the so-called VAT package are presented, covering the following main topics:
place of taxation for services supplied cross-border,
invoicing and reporting obligations,
procedure for VAT refund to EU businesses.

The 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 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 periodical VAT return, annual return and simplified return as well as the new IC sales lists for services and goods.

Biograf�a del autor:

Associate Partner, Ernst & Young Luxembourg.

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