The ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than most EU countries currently apply. In line with previous rulings, the ECJ considers that the VAT group
The ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than most EU countries currently apply. In line with previous rulings, the ECJ considers that the VAT group
In addressing the severe economic impact of the COVID-19 pandemic, the European legislator amended the existing Prospectus Regulation and introduced the new EU Recovery Prospectus.
On 19 March 2021, the Platform on Sustainable Finance (“PSF”) delivered its advice on transition financing requested by the Commission in January
DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on income earned by sellers on their platforms, and Member States to automatically exchange this information.
On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”) to expand reporting obligations and exchange of information to cover sales through digital platforms
The EU legislative machine is in full swing. We have put together a one page timeline to help you anticipate and keep track of the evolution of draft EU laws and of milestones in the lifecycle of EU acts, in selected areas
Luxembourg has an attractive IP regime offering an 80% tax exemption of net income and gains from qualifying IP assets.
Today, the EU Council updated the EU list of non-cooperative tax jurisdictions. The update is an important step as it directly impacts the scope of application of three different Luxembourg tax measures
Today, the EU Council updated the EU list of non-cooperative tax jurisdictions. The update is an important step as it directly impacts the scope of application of three different Luxembourg tax measures
