European regulation is essentially European Directives, the most important of which is Directive 2006/112/CE.
The European Commission provides operators with a consolidated version of Directive 2006/112/CE, which is updated regularly when new directives are adopted.
Luxembourg VAT law [FR]
The provisions of the European Directives were implemented into Luxembourg national legislation by the Law of 12 February 1979 concerning the Value-Added Tax (VAT).
The Law of 12 February 1979 concerning the VAT has been amended several times since its adoption, in order to integrate national and European changes.
Some provisions of the VAT law are supplemented by Grand-Ducal Regulations (RGD). In particular, the following RGDs concern international movements of goods:
- Ammended Grand-Ducal Regulation of 16 June 1999 on VAT exemption on exports of goods outside of the Community, intra-community deliveries of goods and other transactions
- Ammended Grand-Ducal Regulation of 23 February 2008 determining the procedures for application of Article 66 bis of the amended Law of 12 February 1979 concerning VAT (tax representation).
Moreover the AED comments on certain provisions of the VAT law and RGDs in circulars. The following circulars concern international movements of goods: