Mensuel de mai 2022 - Fonds d’investissement

go back Retour << Article précédent     Article suivant >>

Luxembourg entities, renting out real estate located in another EU Member State, do their VAT obligations change?
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...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.