|
By Jacques VERSCHAFFEL, Associate Partner, Indirect Tax Benjamin DRAI, Senior Manager, Indirect Tax, EY Luxembourg
In Luxembourg, a number of investment fund structures include Luxembourg-based companies which own and exploit directly a real estate asset located in another EU Member-State than Luxembourg. Such companies should in principle hold a VAT number both in their EU Member-State of establishment (Luxembourg) and in the EU Member- State where the real estate asset is located. Has this now been challenged by the latest ruling of the European Court of Justice?
One year ago, the “Titanium”, Case C-931/19 of the Court of Justice of the European Union (“CJEU”) ruled on the particular case of a Jersey company owning and exploiting in a...
|