On 6 December 2017, the Court of Justice of the European Union ("CJEU") rendered a long-awaited judgment in case C-230/16 opposing Coty Germany, a supplier of luxury cosmetics, to Parfümerie Akzente, one of its authorised selective distributors.
In our newsletters Q1 and Q2 2017, we announced a paradigm shift in Luxembourg concerning the exchange of tax information on request by another EU member state since the Luxembourg law of 25 November 2014 laying down the procedure applicable to the exchange of information on request in tax matters
The most important tax-related changes for corporate taxpayers under the Budget Law ("Law") can be summarised as follows:
Extension of the investment tax credits to acquired software from unrelated parties and zero-emission cars
