Questionnaire A

1) A company is a VAT taxable person

2) A VAT taxable person can recover on its Luxembourg VAT return

3) A VAT taxable person must report its importations of goods

4) A VAT taxable person omits to report an intracommunity acquisition of goods. What is the risk ?

5) The simplified VAT return is reserved for the VAT taxable persons

6) The recapitulative statements for intracommunity delivery of goods must be filed

7) The recapitulative statements for intracommunity services must be filed

8) The recapitulative statements for intracommunity services must include

9) A sale of goods to a VAT taxable person who is established in Germany, and who provided a valid German VAT number

10) The services supplied by a US lawyer to a VAT taxable Luxembourg person