VAT exemption restrictions for Luxembourg purchases; higher invoice thresholds and no refunds on food or drink. Amendment to the Sixth Schedule restricts VAT exemption/refund for the Grand Duchy of Luxembourg: official purchases qualify only when made against a single tax invoice meeting a prescribed minimum invoice limit; personal purchases by diplomats require a higher minimum invoice limit; and exemption/refund of VAT is not available for food items, drinks and meals.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
VAT exemption restrictions for Luxembourg purchases; higher invoice thresholds and no refunds on food or drink.
Amendment to the Sixth Schedule restricts VAT exemption/refund for the Grand Duchy of Luxembourg: official purchases qualify only when made against a single tax invoice meeting a prescribed minimum invoice limit; personal purchases by diplomats require a higher minimum invoice limit; and exemption/refund of VAT is not available for food items, drinks and meals.
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