Financial Services VAT Alert Archiv 2004

Issue 2: December 2004

  • Denmark: Guidelines Calculation Pro Rata Deduction Published
  • Hungary: VAT Grouping Rules
  • Italy: Tax Authorities View on Factoring
  • Luxembourg: Scope VAT Exemption SICARs and Securitisation Vehicles Extended

    Download: Issue 2: December 2004 (480 KB, english)

Issue 1: November 2004
  • Report on European Court of Justice Hearing Andersen Case: VAT Treatment of Insurer's Back Office Activities

    Download: Issue 1: November 2004 (349 KB, english)