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TAX LAW


EU ECOFIN: revision of the EU list of non-cooperative jurisdictions for tax purposes

EU ECOFIN: revision of the EU list of non-cooperative jurisdictions for tax purposes
19/02/2020

The Economic and Financial Affairs Council (ECOFIN) today adopted revised conclusions on the EU list of non-cooperative jurisdictions for tax purposes.

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New transfer pricing guidance on financial transactions

New transfer pricing guidance on financial transactions
14/02/2020

On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter of the OECD Transfer Pricing Guidelines for Tax Administrations and Multinational Enterprises.

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Tax Flash: CJEU rules that Dutch tax rules on dividends paid to non-resident UCITS partly violate EU law

Tax Flash: CJEU rules that Dutch tax rules on dividends paid to non-resident UCITS partly violate EU law
05/02/2020

On 30 January 2020, the Court of Justice of the European Union (“CJEU”) issued its judgement in the case of Köln Aktienfonds Deka (“KA Deka”). The CJEU answered two preliminary questions from the Dutch Supreme Court on the compatibility with EU law of differences in the Dutch dividend withholding tax regime, depending on whether the recipient is a non-resident UCITS or a Dutch resident UCITS qualifying as a so-called “fiscal investment fund” (fiscale beleggingsinstelling, “FBI”).

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Brexit will happen tonight. What next?

Brexit will happen tonight. What next?
31/01/2020

At midnight tonight Luxembourg time, the United Kingdom will leave the European Union. For business in the EU and the UK, nothing will change during 2020.

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Directive (EU) 2019-2121 on Cross-Border Conversions, Mergers and Demergers

Directive (EU) 2019-2121 on Cross-Border Conversions, Mergers and Demergers
24/01/2020

On 27 November 2019, the European Parliament and the Council adopted Directive (EU) 2019/2121 (the "Directive") which amends the provisions of Directive (EU) 2017/1132 on cross-border mergers and creates harmonised rules on cross-border conversions and demergers.

 

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Mr. David Maria

The Luxembourg Double Tax Treaties Network
24/01/2020

List of double tax treaties in force and in negotiation as of 23 December 2019.

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Mr. David Maria

The Luxembourg Double Tax Treaties Network
24/01/2020

List of double tax treaties in force and in negotiation as of 23 December 2019.

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Mr. Bruno Gasparotto

VAT “Quick Fixes”: simplifications and challenges for Luxembourg businesses
22/01/2020

On 23 December 2019, the Luxembourg VAT authorities issued Circular n°799, outlining the main legislative changes in Luxembourg VAT law effective as from 1 January 2020. 

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New decision of the Court of Justice of the European Union on the expression of the annual percentage rate of charge in consumer credit agreements (Case C 290/19)

New decision of the Court of Justice of the European Union on the expression of the annual percentage rate of charge in consumer credit agreements (Case C 290/19)
13/01/2020

Following a request for a preliminary ruling from the Regional Court of Trnava, Slovakia in the context of proceedings between a consumer and a Slovakian bank regarding a consumer credit agreement, the Court of Justice of the European Union (CJEU) held, on 19 December 2019, that “Article 10(2)(g) of Directive 2008/48/EC of the European Parliament and of the Council of 23 April 2008 on credit agreements for consumers

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CJ rules on restriction of eligibiltiy of energy tax rebate scheme

CJ rules on restriction of eligibiltiy of energy tax rebate scheme
26/12/2019

On 14 November 2019 the CJ issued a preliminary ruling in the (second) Dilly’s Wellnesshotel case (C-585/17). Austria decided to limit an existing energy tax rebate scheme to the manufacturing industry as of 2011.

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