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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.
On May 22nd 2015, the European Securities and Markets Authority published its opinion to the EU institutions on the impact of Regulation 648/2012 (“EM…
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On 10 July 2015, the Government council adopted a bill containing various new tax measures (the “Bill”). The Bill itself has not yet been published bu…
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On May 5th 2015, the CSSF issued CSSF Circular 15/612 (the “Circular”) on information to be submitted to the CSSF concerning non regulated AIFs and re…
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On 1 July 2015, the Luxembourg Parliament adopted the Law for the ratification of the Intergovernmental Model 1 Agreement signed between the United St…
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On June 3rd 2015, a letter of the Commission de Surveillance du Secteur Financier(“CSSF”) dated April 29th 2015 was made available by the Association …
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On 2 July 2015, after two years of discussions, the Chamber of Deputies finally adopted the Law relating to electronic archiving and amending Article …
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On March 11th 2015, the European Court of Justice (ECJ) published a judgment on Jean-Bernard Lafonta v Autorité des Marchés Financiers concerning the …
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On 2 July 2015, the Luxembourg Parliament adopted the law implementing, amongst others, the CRD IV (1) into Luxembourg law (the “Law”) which…
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On May 20th 2015, Advocate General Juliane KOKOTT (the “AG”) published her opinion in the Fiscale Eenheid X case (C-595/13). Whereas Council Directive…
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Having been published on 5 June 2015, the latest anti-money laundering Directive (EU) 2015/849 (“AMLD IV”), which shall be transposed into n…
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On July 1st 2015, the draft law n°6798, the aim of which is to approve and ratify the FATCA intergovernmental agreement (“IGA”) signed on March 28th 2…
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The publication of its annual report always represents an opportunity for the CSSF to confirm and to clarify, where necessary, its position on certain…
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Drones, also known as unmanned aerial vehicles or remotely piloted aircraft (RPA), are not new. Indeed, drones were first developed in the '50s and ha…
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The European Securities and Markets Authority (ESMA) opened on May 11th 2015, a consultation seeking views on proposed regulatory technical standards …
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Adoption and publication of the Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings (recas…
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On 2 April 2015, the Luxembourg government approved the double tax treaties with Andorra, Croatia, Estonia, Singapore and the protocols to the tax tre…
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A first consultation on risk-mitigation techniques for non-centrally cleared OTC-derivative contracts (“First Draft RTS”) under Regulation 648/2012 on…
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On 12 February 2015, the Luxembourg tax administration issued tax circular L.G. – A. 61 concerning the procedure and conditions for Luxembou…
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On May 12th 2015, the European Securities and Markets Authority (“ESMA”) published an updated version of its questions and answers (“Updated Q&A”)…
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Un arrêt récent de la Cour d’Appel du 21 mai 2015, n° 40618 du rôle, est venu conforter une jurisprudence bien établie en matière de preuve du contrat…
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