Draft Law 6470: Value Added Tax
Draft law 6470 ("Draft Law") filed with the Luxembourg parliament on August 24th 2012 implements some of the provisions of Council Directive 2008/8/EU with respect to the place of supply of services.
The Draft Law introduces changes to the place of supply of hiring services of means of transportation (other than pleasure boats) exceeding 30 days and rendered to a non-VAT taxable person. Currently, these services are deemed to be located where the supplier has established his business. As from 2013, these services will be deemed to be located where the non-taxable person is established, or where he has his permanent address or usually resides. In the case of hiring of a pleasure boat by a non-VAT taxable...
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