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Legal articles galore…

LexGO offers a wealth of information on legal topics. 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 Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!

Articles


Mr. Jeremie Schaeffer
Mr. Diana Toth

New communication from the CSSF to UK managers in the context of a hard Brexit
14/10/2019

On 11 October 2019, the Luxembourg supervisory authority, the CSSF, issued a new press release in relation to the mandatory notification process in the context of Brexit to the attention of all UK managers of alternative investment funds ("AIFs") established in Luxembourg.

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Mr. Alvaro Garrido Mesa

Equity tokens and shares: similar but not quite so
14/10/2019

A digital world calls for digital assets. Investors’ interest in equity tokens as a new way to invest and get ownership in a company is on the rise.

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Mrs. Aurélia Viémont

Luxembourg's national risk assessment of money laundering and terrorist financing is now available!
14/10/2019

The Commission de Surveillance du Secteur Financier (the “CSSF”) has published on 9 October 2019 a press release in which it informs professionals subject to its supervision that the national risk assessment of money laundering and terrorist financing is available. 

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Mrs. Marie Bentley
Mr. Keith O'Donnell

New Rules for the Digital Economy (and other Economies too...)
11/10/2019

The idea to tax the digital economy shifts slowly towards new taxation rights and new profit allocation rules that may affect more than just tech companies

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OECD heading beyond the arm’s-length principle without ring-fencing the digital economy

OECD heading beyond the arm’s-length principle without ring-fencing the digital economy
10/10/2019

On 9 October 2019, the OECD published a proposed unified approach to reform profit allocation rules (Pillar One of its working plan to address the tax challenges arising from the digitalisation of the digital economy)

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Mr. Paul Mousel
Mr. Gregory Minne
Mrs. Clara Mara- Marhuenda
Mr. SĂ©bastien Binard

Restructuring & Insolvency – Briefing note 2/2
07/10/2019

This is the second of a series of two briefing notes published by the Restructuring & Insolvency practice of Arendt on recent or ongoing legislative changes in matters of insolvency law at Luxembourg and EU levels. You can read our first briefing note here

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Input Vat on Fees Relating to the Investment of Donations and Endowments

Input Vat on Fees Relating to the Investment of Donations and Endowments
07/10/2019

On 3 July 2019, the ECJ published a judgment (C‑316/18 University of Cambridge v HMRC) clarifying whether input VAT relating to fees, paid by a not-for-profit educational establishment in the context of the investment of donations and endowments in a fund, may be deducted. 

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Mrs. Samia Rabia

L’autorisation d’établissement
04/10/2019

Toute entreprise s’établissant au Luxembourg et exerçant, à titre principal ou accessoire, une activité indépendante dans le domaine du commerce, de l’artisanat, de l’industrie ou des professions libérales visée par la loi modifiée du 2 septembre 2011(

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State aid update: EU General Court sets framework for the European Commission to enforce arm’s length transfer pricing under State aid rules

State aid update: EU General Court sets framework for the European Commission to enforce arm’s length transfer pricing under State aid rules
04/10/2019

On 24 September 2019, the EU General Court upheld the Commission’s decision that Fiat received unlawful State aid from Luxembourg, and at the same time annulled the decision which had found the same with respect to Starbucks in the Netherlands

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Mrs. Michèle Eisenhuth
Mr. Matthieu Taillandier
Mr. Piotr Giemza-Popowski
Mr. Gregory Minne

IBORs: EONIA to €STR transition started today
03/10/2019

The transition from the Euro OverNight Index Average ("EONIA") to a new interest rate based exclusively on actual transactions – the euro short-term rate ("€STR") – has begun earlier today at the occasion of the first publication of €STR by the European Central Bank (“ECB”).

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