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!
The case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a…
Read MoreA VAT e-commerce package for business-to-consumer (B2C) transactions came into force as from 1 July 2021.
Read MoreOn 17 June 2021, the Court of Justice of the European Union (CJEU) rendered its judgment in joined cases K (C-58/20) and DBKAG (C-…
Read MoreThe European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also en…
Read MoreGradually, economic substance has become a key element in an international context and is relevant for the application of national tax laws and double…
Read MoreUne affaire très intéressante concernant plusieurs modifications litigieuses du régime de pension complémentaire (volontaire) des députés européens a …
Read MoreOn 1st June, the EU Council reached a provisional political agreement with the European Parliament’s negotiating team on the proposed directive on the…
Read MoreThe European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. In t…
Read MoreOn 1 June 2021, the Council of the European Union (the “Council”) reached a political agreement with the European Parliament on the proposed directive…
Read MoreOn 1 June 2021, the first supranational public prosecution authority, the European Public Prosecutor’s Office (“EPPO”), finally took office with the f…
Read MoreLe Contrôleur Européen de la Protection des Données (EDPS) a reçu une plainte d’une personne concernée contre la Cour de Justice de l’Union Européenne…
Read MoreOn 18 May 2021, the EU Commission published a Communication on Business Taxation for the 21st century (“the Communication”).
Read MoreOn 19 May 2021, the European Commission released a Communication, “Business taxation for the 21st Century”, which sets out both a short-term and a lon…
Read MoreOn 18 May 2021, the European Commission issued a communication on “Business Taxation for the 21st Century”. The announcements made therein are expecte…
Read MoreIn the aviation sector, identifying "green" economic activities and projects is not an easy task. The European Commission has published Steer's study …
Read MoreOn 27 April, the Comissão Nacional de Proteção de Dados (CNPD), Portugal’s national data protection authority ordered the National Institue of Statist…
Read MoreOn 12 May 2021, the General Court of the EU issued its judgments concerning the appeals brought by Amazon and Luxembourg, respectively ENGIE and Luxem…
Read MoreOn 29 April 2021, following the release of the widely commented European Commission guidance on Art. 22 of the EU Merger Regulation (EUMR), the L…
Read MoreIn a recent decision, the Court of appeal clarifies that it is for each Member State to decide for itself whether the enforcement of a foreign (non-EU…
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