News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Luxembourg legal scene

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23/04/24
Exploring the synergy: VAT and transfer pricing

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16/04/24
ECON opinion on EC proposal for Transfer Pricing Directive

On 22 February 2024, the Economic Monetary Affairs Committee (“ECON”) of th…

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Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.

It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Luxembourg and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!

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More News & Articles

Luxembourg Tax Administration publishes FAQ on Pillar Two transition rules regarding deferred tax assets and l…

On 25 March 2024, the Luxembourg Tax Administration (“LTA”) published an FAQ aiming to clarify the application of the law of 22 December 2023 transpos…

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Publication in the Official Journal of the European Union of the Regulation on instant credit transfers

On 19 March 2024, Regulation (EU) 2024/886 of the European Parliament and of the Council of 13 March 2024 amending Regulations (EU) (i) No 260/2012 es…

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MiCAR Levels 2 and 3 measures – where do we stand?

Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets (“MICAR”) will enter into applicati…

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Impact of the Luxembourg Pillar 2 rules on 2023 annual and consolidated accounts

In February and march 2024, the Luxembourg accounting standards board (CNC) published two Q&As that provide useful guidance on the impact of the p…

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No impairment of the EC’s impartiality: ECJ upholds Scania judgment

In its judgment of 1 February 2024, the ECJ dismissed Scania’s appeal in its entirety and upheld the Commission’s fine of EUR 880.5 million for Scania…

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Commission steers market definition to the 21st century

The European Commission has updated its guidance on how to define relevant markets for the purpose of EU competition law enforcement. The revised Mark…

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New EU regulation of loan origination by funds

On 26 February 2024, the EU Council adopted new rules amending the EU Alternative Investment Fund Managers Directive (AIFMD II). In this blog, our Fin…

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EU adopts 13th package of restrictive measures against Russia

On 23 February 2024, the Council of the EU adopted its thirteenth package of restrictive measures against Russia, which supplements those discussed in…

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Amendments to Directive 2011/61/EU on alternative investment fund managers have been formally approved

On 26 February 2024, the Council of the European Union officially approved amendments to Directive 2011/61/EU on alternative investment fund managers …

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The Bahamas, Belize, the Seychelles & the Turks and Caicos Islands removed from the EU list of non-coopera…

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Draft law introducing measures for reviving building construction sector as from 2024 presented to Parliament

On 9 February 2024, a draft law introducing various measures to revive the building construction sector was published (the “Draft Law”). It follows an…

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The EU Parliament and Council reached an agreement on ESG rating

On 5 February 2024, the European Parliament (the Parliament) and the Council of the European Union (the Council) reached a provisional agreement on th…

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The future of avoidance actions in Luxembourg: the potential impact of the proposed EU Directive on harmonisat…

While there is a certain alignment between the proposed EU Directive on harmonisation of insolvency law and Luxembourg law, Luxembourg legislation wil…

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Transparency Law | CSSF enforcement priorities

On 8 January 2024, the CSSF published a press release for the attention of issuers of securities subject to the law of 11 January 2008 on transparency…

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On repeat but louder: the ACM’s 2024 priorities

On 23 January 2024, the Authority for Consumers and Markets (ACM) announced its 2024 priorities. They are the same for the fourth consecutive year (se…

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Directors' fees are no longer subject to VAT in Luxembourg

On 21 December 2023, the Court of Justice of the European Union (“ CJEU ” or “ Court ”) issued a decision on the case C-288/22. The Court puts an end …

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Competition law in 2024: putting theory into practice

2023 marked the near finale of the European Commission’s overhaul of its competition policy, leaving only a few loose ends to tie up in 2024/2025.

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ELTIF 2.0 now applicable! What does it mean in practice?

The European Parliament voted on 15 February 2023 in favour of a major update to the EU’s regulation for long-term investment funds (ELTIFs), also kno…

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VAT on directors’ fees and other VAT changes for 2024

The CJEU has held that directors’ fees are not subject to VAT, the temporary VAT rate reductions end on 31 December 2023 and a bill of law extends the…

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CJ confirms Amazon and Luxembourg win in EU State Aid case

On 14 December 2023, the CJ sided with Amazon and Luxembourg and dismissed the European Commission’s appeal against a May 2021 judgment of the General…

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