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BEGIN:VEVENT
UID:20260720T135936Z - 92404@eupv478
DTSTART;TZID=Europe/Luxembourg:20260422T140000
DTEND;TZID=Europe/Luxembourg:20260422T160000
CREATED:20260720T135936Z
DESCRIPTION:VAT - Deduction rights for holding compa
nies\nProgram: The right to deduct input VAT for holding and financing
companies remains a key focus of VAT audits and a frequent subject of dis
putes before the Luxembourg Courts and Tribunals – a trend that has pers
isted for several years. Although the case law of the Court of Justice of
the European Union (CJEU) is relatively clear\, its practical application
by taxpayers\, the AEDT\, and local courts can sometimes lead to difficult
ies\, if not unpleasant surprises. Nevertheless\, a consistent and well‑
documented approach should enable VAT‑taxable persons to fully exercise
their basic right to deduct input VAT when the relevant conditions are met
. In this session\, we will discuss: The fundamental rules governing the r
ight to deduct for holding companies and financing activities\, including
the concepts of partial/mixed VAT‑taxable persons and incidental financi
al transactions\; The case law of the CJEU\, with a focus on the most rece
nt decisions\; Recent developments regarding the interaction between trans
fer pricing and VAT\, and their implications for the right to deduct input
VAT\, with a particular emphasis on shareholders’ costs\; Insights from
local case law and its evolution in light of the AEDT’s changing positi
ons on these issues\; AEDT practice and its recent developments\, notably
the so‑called “1:1” principle\, and circulars 765 and 765‑1\; Stru
ctures considered at risk\, common “red flags\,” and frequently observ
ed shortcomings\; Best practices\, both for determining the right to deduc
t and for documenting the transactions of VAT‑taxable persons. Target au
dience: This session will be of particular interest to all tax professiona
ls involved in Luxembourg tax matters\, whether working in‑house or as e
xternal advisors. Duration and format: Webinar Duration: 2 hours Olivier C
oulon - Partner at SIMON Law Olivier Coulon has significant experience in
tax law\, with a strong focus [...]
DTSTAMP:20260720T135936Z
SUMMARY:VAT - Deduction rights for holding companies
X-ALT-DESC;FMTTYPE=text/html:VAT - Deduction rights
for holding companies\nProgram: The right to deduct input VAT for hold
ing and financing companies remains a key focus of VAT audits and a freque
nt subject of disputes before the Luxembourg Courts and Tribunals – a tr
end that has persisted for several years. Although the case law of the Cou
rt of Justice of the European Union (CJEU) is relatively clear\, its pract
ical application by taxpayers\, the AEDT\, and local courts can sometimes
lead to difficulties\, if not unpleasant surprises. Nevertheless\, a consi
stent and well‑documented approach should enable VAT‑taxable persons t
o fully exercise their basic right to deduct input VAT when the relevant c
onditions are met. In this session\, we will discuss: The fundamental rule
s governing the right to deduct for holding companies and financing activi
ties\, including the concepts of partial/mixed VAT‑taxable persons and i
ncidental financial transactions\; The case law of the CJEU\, with a focus
on the most recent decisions\; Recent developments regarding the interact
ion between transfer pricing and VAT\, and their implications for the righ
t to deduct input VAT\, with a particular emphasis on shareholders’ cost
s\; Insights from local case law and its evolution in light of the AEDT’
s changing positions on these issues\; AEDT practice and its recent develo
pments\, notably the so‑called “1:1” principle\, and circulars 765 a
nd 765‑1\; Structures considered at risk\, common “red flags\,” and
frequently observed shortcomings\; Best practices\, both for determining t
he right to deduct and for documenting the transactions of VAT‑taxable p
ersons. Target audience: This session will be of particular interest to al
l tax professionals involved in Luxembourg tax matters\, whether working i
n‑house or as external advisors. Duration and format: Webinar Duration:
2 hours Olivier Coulon - Partner at SIMON Law Olivier Coulon has significa
nt experience in tax law\, with a strong focus [...]
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