As part of the gradual roll-out of a strengthened system for monitoring and…
Crypto investments are increasingly entering the mainstream. The Luxembourg…
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.
The CNPD and the Luxembourg Chamber of Employees published extensive guidelines about surveillance in the workplace in a brochure dated 7 October 2014…
Lire plus
On December 23rd 2014 the European Securities Markets Authority ("ESMA") issued a discussion paper (the "Discussion Paper") on share classes of UCITS.…
Lire plus
On 24 October 2014, Croatia ratified the double tax treaty between Croatia and Luxembourg on Income and Capital signed on 20 June 2014. Luxembourg has…
Lire plus
An advance tax ruling is an agreement between a taxpayer and national tax authorities, clarifying and confirming the application of domestic tax laws …
Lire plus
A long-awaited judgment of the CJEU dated 13 May 2014 held that the giant search engine Google must give effect to a so-called "right to be forgotten"…
Lire plus
Since 2012, Luxembourg applies the super reduced VAT rate of 3 % to the supply of e-books (Circular N° 756 dated 12th December 2011), and no dist…
Lire plus
On January 9th 2015, the European Securities and Markets Authority ("ESMA") issued an updated version of its Q&A on the ESMA guidelines on ETFs an…
Lire plus
In a judgment rendered on 10 July 2014(1), the European Court of Justice (the "Court") confirmed that the protection conferred by a trademark could ex…
Lire plus
Luxembourg Minister of Finance announces that Luxembourg will amend its IP Income Tax Regime so as to align it with the "nexus" approach agreed upon w…
Lire plus
On 8 April 2014, the Court of Justice of the European Union (the "CJEU") declared invalid the Directive 2006/24/EC of 15 March 2006 on the retention o…
Lire plus
On 22 July 2012, the Luxembourg Chamber of Deputies introduced the bill of law n°6595 on the creation of a private foundation, which aims at providing…
Lire plus
By means of Circular CSSF 14/596 dated 28 November 2014, the CSSF has decided to abolish the VISA procedure for published annual accounts for all cred…
Lire plus
The Luxembourg Cour administrative ruled on disputes relating to the application of Article 50bis of the Luxembourg Income Tax Act.
Lire plus
On September 26th 2014 the European Securities Markets Authority ("ESMA") issued a consultation paper (the "Consultation Paper") on ESMA's technical a…
Lire plus
Since 1 January 2015, the applicable VAT rates are increased by 2 percentage points. The standard VAT rate rises from 15 % to 17 %. This still remains…
Lire plus
The Luxembourg regulator recently aligned its administrative practice with the recommendations of the European Systemic Risk Board in terms of risk ma…
Lire plus
Parody is one of the exceptions to copyright infringement, contained in Article 5(3)(k) of Directive 2001/29/EC of 22 May 2001 on the harmonisation of…
Lire plus
Regulation (EC) 44/2001 of December 22nd 2000 on jurisdiction and the regulation and enforcement of judgments in civil and commercial matters (the "Br…
Lire plus
The Shanghai-Hong Kong Stock Connect (the "Stock Connect") is a securities trading and clearing program developed by Hong Kong Exchanges and Clearing …
Lire plus
The CJEU rendered two important decisions regarding the embedded linking of copyright protected work and on the scope of legitimate hyperlinking.
Lire plus
