On 1 August 2019, the Luxembourg legislator amended the act of 24 May 2011 relating to the exercise of certain shareholder rights at general meetings of listed companies (the Act), thereby implementing the second shareholder rights directive (SRD II)1.
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.
On 14 October 2019, the Luxembourg 2020 draft budget law was tabled by the Finance Minister to the Parliament (“Draft Budget Law”).
Today, the budget law for 2020 and the law implementing into domestic law Council Directive (EU) 2017/952 of 29 May 2017 (“ATAD II”) have been passed by the Luxembourg Parliament.
On 19 December 2019, the Luxembourg Parliament adopted the law transposing the Council Directive (EU) 2017/952 of 29 May 2017 (the so-called “ATAD 2”) into Luxembourg law (“ATAD 2 Law”) (first constitutional vote)
CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax if they are comparable to domestic pension funds (College Pension Plan of British Columbia
In the context of the implementation process of AMLD V1, on 8 August 2019, the Luxembourg government introduced a draft Bill of Law2 (“Bill of Law”), which notably amends the Law of 12 November 2004
Regulation (EU) 2019/2089 of the European Parliament and of the Council of 27 November 2019 amending Regulation (EU) 2016/1011 (the “Benchmarks Regulation”) as regards EU Climate Transition Benchmarks,
On 4 December 2019, the French Conseil d'Etat, at the request of the French Banking Federation, referred important questions to the Court of Justice of the European Union (CJEU) for a preliminary ruling regarding the legality
