Country Briefs

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Country Briefs

Luxembourg – Clarification of the concept of partial exemption

In decision no. 2024TALCH14/00058 , the 14th Chamber confirmed the position of the 3rd Chamber and the AEDT. A company is automatically classified as a partial taxable person if it carries out both traditional economic activities subject to VAT and holds shares in various subsidiaries without interfering in their management (activities outside the scope of...
Country Briefs
3 June 2024

Electronic invoicing – The Schedule is Maintained in France

Three weeks ago, the French newspaper Challenges mentioned a delay, or even a cancellation, of electronic invoicing in France. On May 31, 2024, during the latest meeting held by the National Forum on Electronic Invoicing, the AIFE confirmed the maintenance of the implementation schedule for the reform, the availability of a public platform (the PPF),...
Country Briefs
31 May 2024

Germany – Reduced rate on education benefits

In order to comply with European Union law, the Annual Tax Act 2024 provides for an overhaul of Section 4 No. 21 of the German VAT Act , exempting school and university education, vocational training or retraining. For example, this project abolishes the compulsory certification procedure for independent teachers.
Country Briefs
26 April 2024

CJEU – VAT and false invoices

A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one of its employees had issued false invoices in the company’s name. In case C-442/22 between the company and the Polish tax authorities, the Court of...
11 March 2024

Medicalized retirement homes – VAT or payroll tax

A medicalized retirement home (EHPAD) cannot charge VAT on its activities on the grounds that the amount of payroll tax is higher. The criterion of economic advantage is inoperative in VAT. Only the nature of the activity and the operator can be used to determine the materiality of VAT. This was reiterated on March 5,...
11 March 2024
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