Amendments of the Luxembourg Value Added Tax law.

The article presents information on the amendments of the value added tax (VAT) law in Luxembourg. The scope of the 3% VAT rate that applies to the broadcasting and television services is redefined and extended. In order to facilitate the development of logistic activities in Luxembourg, such as airfreight, a fiscal representation system is enforced regarding the importation of goods in Luxembourg for taxable persons who are neither registered nor established in Luxembourg. Also, it is proposed to amend the VAT law to clarify the powers of the VAT authorities and penalties that can be imposed.