References and Further Reading

Official Luxembourg Sources

• Guichet.lu - Current Liabilities: https://guichet.public.lu/en/entreprises/gestion-juridique-comptabilite/comptable/enregistrement/

  • Current liability accounting requirements
  • PCN Class 4 information

• Portail Fiscal - VAT: https://pfi.public.lu/tva

  • VAT rates and regulations
  • VAT return filing
  • eCDF procedures
  • VAT compliance

• Centre Commun de la Sécurité Sociale (CCSS): https://www.ccss.lu

  • Social charges information
  • Rates and calculations
  • Payment procedures
  • Compliance requirements

• Commission des Normes Comptables (CNC): https://cnc.lu

  • PCN Class 4 requirements
  • Current liability accounting standards
  • Financial statement presentation

Tax Resources

• Administration des Contributions Directes (ACD): https://impotsdirects.public.lu
  • Tax payable requirements
  • Payment deadlines
  • Compliance procedures

Educational Resources

• House of Training: https://www.houseoftraining.lu
  • Current liability accounting courses
  • VAT training
  • Payroll and social charges workshops

Additional Reading

• "Précis de droit comptable" by Denis Colin (Legitech)

  • Luxembourg current liability accounting
  • PCN Class 4 requirements
  • VAT and social charges

• OpenStax Principles of Financial Accounting

  • Universal current liability concepts
  • Accrual accounting
  • Liability management

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End of Chapter 12