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On 12 March 2018 the European Commission issued legislative proposals to amend the existing legal framework for the cross-border distribution of investment funds in the EU containing a Directive, which would have to be implemented into local legislation, and a Regulation which would have direct effect in EU Member States.
Contrairement aux conclusions de A, il ne résulte pas de la lettre de licenciement que le lieu d’habitation du salarié eût été le motif justifiant son licenciement.
On 12 June 2018, the Court of Justice of the EU rendered its much-awaited judgement in the case about Louboutin’s red sole trade mark, ruling that this trade mark does not relate to a specific shape of sole for high-heeled shoes
Algorithms is the hot topic in competition law. In June 2017, the OECD published a paper on the risk of collusion in the use of algorithms. This issue has been regularly addressed by Commissioner Vestager in her speeches.
On 31 May 2018, the law on markets in financial instruments (the “2018 Law”) as well as the grand-ducal regulation relating to safeguarding of financial instruments and funds belonging to clients, product governance obligations and the rules applicable to the provision or reception of fees,
On 20 December 2017, the Court of Justice of the European Union (CJEU) decided on two cases involving German anti-abuse legislation that denies a (partial) exemption or refund of withholding tax on distributions made by German companies to foreign parent companies, confirming the Court’s previous jurisprudence.
This Focusing on Funds update looks at a specific hot tax topic affecting how and where funds are structured. In addition to the increased general focus on domiciliation policies, fund managers and investors need to think twice if they are investing in French real estate through Luxembourg holding vehicles.
« La juridiction du travail qui conclut à l’irrégularité formelle du licenciement en raison de la violation d’une formalité qu’elle juge substantielle doit examiner le fond du litige et condamner l’employeur,
The new directive on the prevention of the use of the financial system for the purposes of money laundering or terrorism financing (2016/0208/COD) (the “5th AML Directive” or “Directive”), which partially amends Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention
A l’aune où de plus en plus de start-ups technologiques mettant en place des systèmes de paiement sont constituées à Luxembourg, un outil pouvant les aider et faciliter leur essor est en pleine expansion :
