In its judgment handed down on 25 September 2020, the Lower Administrative Court (Tribunal Administratif) considered the scope of hidden dividend distributions under Luxembourg law.
The purpose of the draft law 7638, submitted to the Luxembourg Parliament (Chambre des Députés) on 27 July 2020 (the “Draft Law”) is to transpose into Luxembourg law
On 14 October 2020, Luxembourg's Minister of Finance, Pierre Gramegna, tabled before the Parliament the draft budget law for the year 2021 (the “Draft Budget Law”).
ON 14 OCTOBER 2020, THE LUXEMBOURG GOVERNMENT FILED BUDGET BILL 7666 WITH THE LUXEMBOURG PARLIAMENT
On 14 October 2020, the 2021 budget draft law was presented to Parliament. The Government decided that the time was not right to increase taxes and/or perform a big tax reform and decided to postpone the introduction of some expected tax measures
The Court of Justice of the EU recently clarified the criteria to take into account when assessing the distinctive character of a position mark applied for in respect of services, in this case passenger transport services (CJEU Östgötatrafiken judgment, Case C-456/19).
On 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitalisation of the economy.
On 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitalisation of the economy.
IN A PENDING CASE AGAINST LUXEMBURG BUSINESS REGISTERS, THE LUXEMBOURG DISTRICT COURT SUBMITTED A REFERRAL TO THE COURT OF JUSTICE OF THE EUROPEAN UNION (CJEU) REQUESTING A PRELIMINARY RULING
In October 2016, the Spanish tax authorities sent an initial request for information to the Luxembourg tax authorities concerning an artist residing in Spain (“Taxpayer”) based on the Luxembourg-Spain double tax treaty1 and the Directive on administrative cooperation in the field of taxation2.
