Le Luxembourg bénéficiera d'une période transitoire pour la mise en oeuvre de la directive européenne prévoyant un changement du lieu de taxation
| Auteur | Legal News |
En matière de TVA et plus particulièrement de taxation sur les services électroniques fournis par des entreprises à des particuliers, le Luxembourg profitera d'une période de transition pour la mise en oeuvre de la directive prévoyant un changement du lieu de taxation du pays d'origine vers le pays de destination. En effet, le Conseil "Affaires économiques et financières", qui s'est tenu le 4 décembre 2007 à Bruxelles, a pu se mettre d'accord sur le paquet TVA. Le changement du lieu de taxation entrera donc en vigueur le 1er janvier 2015 au lieu du 1er janvier 2010. A partir de 2015, le pays d'origine du prestataire de service partagera les recettes avec le pays de destination du service.
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