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On ne badine pas avec le registre des bénéficiaires effectifs…

On ne badine pas avec le registre des bénéficiaires effectifs…
23/09/2020

Le Tribunal d’arrondissement de Diekirch, siégeant en matière correctionnelle, a rendu le jeudi 16 juillet 2020 un jugement à l’encontre d’une société anonyme de droit luxembourgeois et a condamné cette dernière à une amende de 2.500 euros du chef d’infraction à l’article 20 (1) de la loi du 13 janvier 2019 instituant un Registre des bénéficiaires effectifs.
 

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"No-deal" Brexit scenario: overview and implications for UK AIFMs operating in Luxembourg
17/08/2020

Many UK firms currently carry on cross-border services in Luxembourg in reliance on an EU financial services passport (e.g. under the Alternative Investment Fund Managers Directive ("AIFM Directive") or the Markets in Financial Instruments Directive ("MIFID")).

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New mandatory automatic exchange of information rules for Digital Platforms “DAC7”

New mandatory automatic exchange of information rules for Digital Platforms “DAC7”
24/07/2020

On 15 July 2020, the EU Commission published a directive proposal (the “DAC7 Proposal”), amending, for the 6th time, Directive 2011/16/EU on administrative cooperation (the “DAC”) in the field of taxation.

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New mandatory automatic exchange of information rules for Digital Platforms “DAC7”

New mandatory automatic exchange of information rules for Digital Platforms “DAC7”
24/07/2020

On 15 July 2020, the EU Commission published a directive proposal (the “DAC7 Proposal”), amending, for the 6th time, Directive 2011/16/EU on administrative cooperation (the “DAC”) in the field of taxation.

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Brexit uncertainty forces UK FCA to re-open the TPR

Brexit uncertainty forces UK FCA to re-open the TPR
23/07/2020

In light of the ongoing Brexit discussions, the UK Financial Conduct Authority (FCA) has decided to re-open the temporary permissions regime (TPR) as from 30 September 2020.

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Law on deferral of DAC 6, CRS and FATCA deadlines voted!

Law on deferral of DAC 6, CRS and FATCA deadlines voted!
23/07/2020

On 22 July 2020, the Luxembourg Parliament approved Bill No. 7625 (the “Law”) implementing Council Directive (EU) 2020/876 adopted on 24 June 2020 giving EU Member States the option to defer the deadlines for automatic exchanges of information under Directive 2014/107/EU

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DAC 6 / CRS / FATCA: Luxembourg bill of law issued to postpone reporting obligations and deadlines

DAC 6 / CRS / FATCA: Luxembourg bill of law issued to postpone reporting obligations and deadlines
08/07/2020

On 6 July 2020, the Luxembourg government issued bill of law N°7625 implementing into domestic law Council Directive (EU) 2020/876 of 24 June 2020, which amends Directive 2011/16/EU (“DAC 6”) to address the urgent need

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COVID-19: Luxembourg extends DAC6, CRS and FATCA reporting deadlines

COVID-19: Luxembourg extends DAC6, CRS and FATCA reporting deadlines
07/07/2020

Yesterday, the draft law implementing the optional deadline extensions of EU Directive of 24 June 2020 (the “Directive”) amending the EU Directive on Administrative Cooperation to address the urgent need to defer certain time limits for the filing and exchange of information in the field of taxation because of the COVID-19 pandemic was presented to Parliament

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Mr. Bruno Gasparotto

The BlackRock VAT case: an impossible combination of artificial intelligence and the VAT exemption?
06/07/2020

On 2 July 2020, the Court of Justice of the European Union (“CJEU”) ruled in the case of BlackRock Investment Management (UK) Ltd (C-231/19) that a “single supply” of management services,

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Optional deferral of the EU Mandatory Disclosure Directive reporting obligations

Optional deferral of the EU Mandatory Disclosure Directive reporting obligations
25/06/2020

On 24 June 2020, the Council of the European Union (the Council) adopted an amendment to the Mandatory Disclosure Directive ((Directive (EU) 2018/855) the Directive) allowing EU Member States an option to defer by up to six months the time limits for the filing and exchange of the reportable arrangements.

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