Description
Objectives
Upon successful completion of this course, the participant should know:
The essential rights and obligations of a taxable person
The VAT implications of certain management decisions and contract clauses
How to prepare a VAT return and reconcile it with the accounts and the bulletins drawn up by the VAT administration
The notions of tax litigation
Programme
Introduction
History of VAT
Sources of law
Overview of Luxembourg provisions
Establishment of the tax
Taxable transactions
Chargeable event - exigibility of VAT - debtor
Taxable amount
Rates
Exemptions
Deductions
VAT recovery by the Treasury
Means of proof, control measures, procedures and remedies
Penalties
Requirements
Enforcement rights and guarantees of recovery, lawsuits and proceedings
Practical cases addressing, among others, the following questions
Creation, transfer or cessation of a business
Rental, acquisition or construction of premises
Current operations and adjustments
Exports and intra-community transactions.
Target audience
Managers of commercial companies, accountants.
Conditions
Course Material
Please note that for environmental reasons no paper version of the training material will be provided for your training. The course material can be downloaded free of charge via your portal before the start of the course (download the Client Portal User’s Guide here). You will be able to view it on the screen of your mobile device or print it if necessary. If your registration has been made by a training manager of your company please contact him/her so that he/she can give you access to it or send it to you.
Certificate
At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.
Location
L-1615 Luxembourg
Luxembourg
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