Règlement grand-ducal du 24 décembre 1999 portant pour l'application de la taxe sur la valeur ajoutée, la détermination du lieu de certaines prestations télécommunications Mémorial, n° 152 , 30/12/1999. SG(2000)/00470

This Grand Ducal Regulation from Luxembourg details the application of Value Added Tax (VAT) for telecommunications services. It specifies how VAT is calculated and where the service is considered to be supplied for tax purposes. This regulation affects businesses providing telecommunications services within Luxembourg and their customers. It ensures consistent application of VAT rules in this sector.