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TAX LAW


Mergers: European Commission opens in-depth investigation into Air Canada's proposed acquisition of Transat Air

Mergers: European Commission opens in-depth investigation into Air Canada's proposed acquisition of Transat Air
02/06/2020

On 25 May 2020, the European Commission decided to open an in-depth investigation under the EU Merger Regulation into the acquisition of Transat by Air Canada.

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The modification of a vertical tax consolidation group into a horizontal tax consolidation group does not end the tax consolidation regime

The modification of a vertical tax consolidation group into a horizontal tax consolidation group does not end the tax consolidation regime
19/05/2020

On 14 May 2020, the Court of Justice of the European Union (“CJEU”) ruled on the Luxembourg tax consolidation regime and took a very positive decision for the Luxembourg corporate taxpayers.

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The modification of a vertical tax consolidation group into a horizontal tax consolidation group does not end the tax consolidation regime

The modification of a vertical tax consolidation group into a horizontal tax consolidation group does not end the tax consolidation regime
19/05/2020

On 14 May 2020, the Court of Justice of the European Union (“CJEU”) ruled on the Luxembourg tax consolidation regime and took a very positive decision for the Luxembourg corporate taxpayers.

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European Commission requests Luxembourg to amend its tax rules on foreign securitisation enterprises & its ATAD law on EU securitisation vehicles

European Commission requests Luxembourg to amend its tax rules on foreign securitisation enterprises & its ATAD law on EU securitisation vehicles
18/05/2020

Yesterday (15 May), the European Commission sent 2 letters of formal notice to Luxembourg relating to securitisation, one objecting to more heavy tax of foreign securitisation enterprises and another one asking Luxembourg to remove the ATAD interest rules “carve out” for EU regulated securitisation vehicles.

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European Commission requests Luxembourg to amend its tax rules on foreign securitisation enterprises & its ATAD law on EU securitisation vehicles

European Commission requests Luxembourg to amend its tax rules on foreign securitisation enterprises & its ATAD law on EU securitisation vehicles
18/05/2020

Yesterday (15 May), the European Commission sent 2 letters of formal notice to Luxembourg relating to securitisation, one objecting to more heavy tax of foreign securitisation enterprises and another one asking Luxembourg to remove the ATAD interest rules “carve out” for EU regulated securitisation vehicles.

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DAC 6 reporting obligations starting as from 1 October 2020

DAC 6 reporting obligations starting as from 1 October 2020
12/05/2020

On 8 May 2020, as a result of the COVID-19 pandemic, the EU Commission proposed a three-month postponement of the starting date for the filing and exchange of information on reportable cross-border arrangements as provided under Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (“DAC 6”).

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Have competition authorities adopted any official position concerning the impact of the COVID-19 crisis on the enforcement of competition law?

Have competition authorities adopted any official position concerning the impact of the COVID-19 crisis on the enforcement of competition law?
11/05/2020

On 23 March 2020, the European Competition Network (ECN), of which the European Commission and the national competition authorities of all EU Member States are members, published a Joint Statement   on the application of competition law during the COVID-19 crisis. 

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Coronavirus crisis: More flexibility for European structural and investment funds

Coronavirus crisis: More flexibility for European structural and investment funds
06/05/2020

On 23 April 2020, the European Union adopted Regulation (EU) N° 2020/558 on specific measures to provide exceptional flexibility in the use of European Structural and Investment Funds in response to the spread of COVID-19

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The impact of the COVID-19 crisis on cross-border commuting and the residence status of individuals: some remarks

The impact of the COVID-19 crisis on cross-border commuting and the residence status of individuals: some remarks
04/05/2020

On 3 April 2020, the OECD Secretariat issued its analysis on tax treaties and the impact of the COVID-19 crisis. The guidance deals with (a) concerns related to the corporate residence status (place of effective management

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Luxembourg announces additional deadline extensions in direct tax matters

Luxembourg announces additional deadline extensions in direct tax matters
20/04/2020

A new bill seeks to grant a one-year extension for claims whose collection is entrusted to the Luxembourg tax authorities (such as direct taxes and social security claims) that would otherwise expire by 31 December 2020

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