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Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
Further to the entry into force of Directive 2014/91/EU of the European Parliament and of the Council of July 23rd 2014 (“UCITS V Directive”), th…
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On 6 October 2015 the Court of Justice of the European Union (hereafter CJEU) rendered a major decision by reaffirming the importance of the protectio…
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On 5 October 2015, the OECD released the final set of measures on international tax planning and an explanatory statement.
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On 6 October 2015, the EU Council (the “Council”) reached a unanimous political agreement on mandatory automatic exchange of advance cross-b…
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The global forum on transparency and exchange of information for tax purposes has released on 30 October 2015 new compliance ratings on transparency i…
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With draft law N° 6826 (the “June Draft Law”), which was submitted to Parliament on June 9th 2015, Luxembourg aims at expanding further its already co…
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On 6 October 2015, the European Court of Justice (the “ECJ”) rendered a landmark judgment regarding the Safe Harbour principles that represent a key e…
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After more than two years of discussion the law of July 25th 2015 relating to electronic archiving and amending Article 1334 of the Civil Code, Articl…
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One of the major objectives of Directives 2014/23/EU on the award of concession contracts, 2014/24/EU on public procurement and&nb…
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On July 16th 2015, the European Court of Justice delivered its judgement in the joined cases Larentia + Minerva (C-108/14) and Marenave (C-109/14) and…
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By the Law of 23 July 2015(1) coming into force on 1 January 2016, the procedure on internal and external redeployment has been changed.&nbs…
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The Law on Social Dialogue(1) constitutes a significant reform in relation to staff representation and the powers granted to staff delegatio…
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The law of July 23rd 2015 which implements Directive 2013/36 on credit institutions (commonly referred to as CRD IV) amends Article 5(6) of the AIFM L…
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On May 21st 2015, the Luxembourg Higher Administrative Court (“Cour Administrative” -the”Court”) took a decision on the valuation and classification o…
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On 30 July 2015, ESMA published an Advice and an Opinion (4) on the extension of the AIFMD passport to non-EU jurisdictions.
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On 30 July 2015, the European Securities and Markets Authority ("ESMA") published (i) its advice for the European Commission, Parliament and Council o…
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Additional questions have been added to the August 2015 update of the CSSF FAQ on the AIFMD and its application in Luxembourg. The responses…
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Over the last 12 months, Luxembourg industry practitioners, with the support of the Luxembourg government, have been designing the legal framework for…
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On July 21st 2015, the Luxembourg tax administration issued Circular L.-G. – Conv. D.I. n° 52 (the “Circular”) on the application of the Luxembourg - …
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The intergovernmental agreement (“IGA”), its annexes and the “Memorandum of Understanding”, all signed on March 28th 2014 between the US and Luxembour…
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