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LexGO offers a wealth of information on legal topics. Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants. It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!

Articles


Ms. Mevlüde-Aysun Tokbag

CSSF REGULATION N° 12-01
13/09/2012

Long awaited CSSF regulation n° 12-01 regarding risk management and conflict of interests has been issued and lays down detailed rules for the application of article 42bis of the amended Luxembourg law of 13 February 2007 relating to specialized investment funds.

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Ms. Sabrina Khebbat
Mr. Giuseppe Cafiero
Ms. Mevlüde-Aysun Tokbag

NEW CSSF CIRCULAR 12/540 REGARDING DORMANT SUB-FUNDS OF UCIS
16/07/2012

The new CSSF circular 12/540 has been issued on 9 July 2012 and provides clarification on the situation of dormant sub-funds of undertakings for collective investment ("UCI") subject to the Luxembourg law of 17 December 2010 on undertakings for collective investment or the Luxembourg law of 13 February 2007 on specialized investment funds, as amended.

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Mr. Eric Perru

PROJET DE LOI : LUTTE CONTRE LE RETARD DE PAIEMENT DANS LES TRANSACTIONS COMMERCIALES.
05/07/2012

Le 25 mai dernier a été déposé à la Chambre des Députés le projet de loi 6437 concernant la lutte contre le retard de paiement dans les transactions commerciales, portant transposition de la Directive 2011/7/UE du Parlement européen et du Conseil du 16 février 2011 concernant la lutte contre le retard de paiement dans les transactions commerciales1 et portant modification de la loi modifiée du 18 avril 2004 relative aux délais de paiement et aux intérêts de retard.

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Mr. Gregor H. Berke

The AIFM Directive is beginning to take shape - ESMA Technical Advice out for feedback & finalisation of proposed implementing measures
06/10/2011

The new Directive on Alternative Investment Fund Managers ("AIFM Directive") entered into force on 21 July 2011, following its publication in the "Official Journal" of the European Union on 1st. of July. However, as the AIFM Directive only sets out the high-level framework for future rules for the management of alternative investment funds in the European Union, implementing measures are needed to flesh out the specific legal, technical and regulatory details of the new regime.

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Mrs. Coralie Pauwels

REMUNERATION POLICIES APPLICABLE IN THE FINANCIAL SECTOR AND THE PROPORTIONALITY PRINCIPLE : ADDITIONAL GUIDANCE FOR FINANCIAL INSTITUTIONS
01/08/2011

Remuneration policy has been implemented at the European level explaining that one main factor of the financial crisis was the inappropriate remuneration structure of certain institutions of the financial sector. More precisely, it was generally recognized that "excessive remuneration in the financial sector fuelled a risk appetite that was disproportionate to the loss-absorption capacity of institutions and of the financial sector as a whole".

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Mrs. Anne Hertzog

Conserver son nom patronymique d’origine en cas d’adoption simple
29/07/2011

Un enfant a été placé au sein d'une famille d'accueil à l'âge de six ans, dans laquelle il a grandi et s'est épanoui. Agé de dix-neuf ans, et avec sa famille d'accueil, la décision est prise d'entamer une procédure en vue de son adoption simple par les personnes qu'il considère comme ses parents. Cette adoption simple lui permettra de conserver des liens avec sa famille d'origine, à la différence d'une adoption plénière.

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Luxembourg tax authorities issues guidelines on Islamic finance

Luxembourg tax authorities issues guidelines on Islamic finance
31/01/2010

On 12 January 2010, the Luxembourg tax authorities issued a circular laying down guidelines for the tax treatment of several Islamic financial instruments. The circular focuses mainly on the tax treatment of murabaha and sukuk but also discusses a number of other Shariah-compliant instruments, such as musharaka, mudaraba, ijara, ijara-wa-Iqtina and istisna.

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