Actualités du monde juridique Luxembourg, articles juridiques et fiscaux, bibliothèque juridique

11/11/14

New UCITS collateral diversification requirements

ESMA Guidelines 2014/937 (the "Guidelines") amend the guidelines on ETFs and other UCITS issues dated 18 December 2012 and provide new rules on the co…

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10/11/14

The Court of Justice dismissed ICF appeal in the aluminum fluoride cartel case

On 9 October 2014, the Court of Justice dismissed the appeal lodged by Industries Chimiques du Fluor ("ICF") against the judgment of 18 June 2013, in …

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07/11/14

Luxembourg reforms its bearer shares regime

On 16 July 2014, Luxembourg adopted the law concerning the compulsory deposit and immobilization of shares and units in bearer form (hereafter the "La…

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04/11/14

Third parties have the right to access uncontested parts of cartel decisions

On 7 October 2014, the General Court ("GC") handed down a judgment in the hotly debated area of access to the file. Damage claimants are frequently se…

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04/11/14

New law relating to the immobilization of bearer shares

By law dated 28 July 2014 (published on 14 August 2014), the Luxembourg legislator substantially modified the rules governing the holding and transfer…

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31/10/14

Fourth amendment of the Luxembourg and France double tax treaty

The French and Luxembourg Finance Ministers signed, on 5 September 2014, a Protocol amending Article 3 (the "Protocol") of the France-Luxembourg doubl…

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27/10/14

New EU Data Protection Guidance on the Internet of Things

The EU's main data protection body, the Article 29 Working Party, recently published an Opinion on the application of European data protection rules t…

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23/10/14

The Luxembourg Double Tax Treaties Network

10 October 2014. New tax treaty with Isle of Man is in force as of 05 August 2014 and will be applicable as of 01 January 2015 (Mémorial A 190, 10 Oct…

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21/10/14

New rules on granting rulings and change to transfer pricing provisions

A bill of law (reference number 6722) (the "Bill") was lodged with the Luxembourg Parliament on 16 October 2014, referred as the "package for the…

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17/10/14

La Loi sur l'immobilisation des titres au porteur au Luxembourg : une brève analyse.

La loi du 28 juillet 2014 relative à l'immobilisation des actions et parts au porteur et à la tenue du registre des actions nominatives et du registre…

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16/10/14

Guidelines, Fact Sheets and Myth-Busting: EU Working Hard to Clarify the Right to Be Forgotten

Since the EU Court of Justice made its ruling on the right to be forgotten in May 2014, the topic has been in the media almost incessantly. Most of th…

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10/10/14

Court of Justice provided further guidance on the facts that should be considered when deciding on the imputab…

The EU state aid rules are directed to Member States. In situations where public undertakings take measures which can be seen as conferring an advanta…

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09/10/14

Tax treaties news

On 19 May 2014, the Luxembourg Government issued a press release stating that Luxembourg and France have agreed to continue talks to negotiate and sig…

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08/10/14

Court of Justice: 10% maximum applies to fine imposed on undertaking for its own behaviour, even if it was sub…

On 4 September 2014, the Court of Justice handed down its judgment in the fasteners cartel (Case C-408/12 P). Although most of the appellants' claims …

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07/10/14

Restructuring and insolvency in Luxembourg (part 2)

Formal, court-driven restructuring proceedings are available into Luxembourg law, but for practical reasons, these are rarely used in practice.

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06/10/14

EXIT TAX

In September 2012, the European Commission introduced an infringement procedure against Luxembourg as certain provisions of Luxembourg tax law concern…

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03/10/14

Cartes Bancaires and MasterCard judgments: object and effects restrictions revisited

On 11 September 2014, the Court of Justice issued an important judgment in one of the numerous pending competition law cases around credit card scheme…

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02/10/14

Restructuring and insolvency in Luxembourg (part 1)

Luxembourg is one of the leading domiciles worldwide for international investment vehicles. This leading position has arisen from the combination of t…

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01/10/14

The tax authorities officially accept the use of a foreign currency as functional currency

On 16 June 2014, the Luxembourg direct tax authorities (Administration des contributions directes) released a circular letter L.G.-A n°60 (the "Circul…

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29/09/14

Luxembourg ratifies the multilateral convention on mutual administrative assistance in tax matters

In 2013, automatic exchange of information was endorsed as the new global standard for exchange of information. Earlier this year, the OECD released t…

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11/02/26

11/02/26

Participez à l’enquête de Larcier‑Intersentia sur les pratiques numériques des professions du d…

03/02/26

03/02/26

Arendt appoints five new Partners

29/01/26

29/01/26

New Carried Interest Regime Law Voted!

09/02/26

New investment rules for Luxembourg unit-linked life insuran…

02/02/26

Draft Bill 8676 for a single tax class from tax year 2028

Plus d'actualités et d'articles

11/11/14

New UCITS collateral diversification requirements

10/11/14

The Court of Justice dismissed ICF appeal in the aluminum fluoride cartel case

07/11/14

Luxembourg reforms its bearer shares regime

04/11/14

Third parties have the right to access uncontested parts of cartel decisions

04/11/14

New law relating to the immobilization of bearer shares

31/10/14

Fourth amendment of the Luxembourg and France double tax treaty

27/10/14

New EU Data Protection Guidance on the Internet of Things

23/10/14

The Luxembourg Double Tax Treaties Network

21/10/14

New rules on granting rulings and change to transfer pricing provisions

17/10/14

La Loi sur l'immobilisation des titres au porteur au Luxembourg : une brève analyse.

16/10/14

Guidelines, Fact Sheets and Myth-Busting: EU Working Hard to Clarify the Right to Be Forgotten

10/10/14

Court of Justice provided further guidance on the facts that should be considered when deciding on the imputab…

09/10/14

Tax treaties news

08/10/14

Court of Justice: 10% maximum applies to fine imposed on undertaking for its own behaviour, even if it was sub…

07/10/14

Restructuring and insolvency in Luxembourg (part 2)

06/10/14

EXIT TAX

03/10/14

Cartes Bancaires and MasterCard judgments: object and effects restrictions revisited

02/10/14

Restructuring and insolvency in Luxembourg (part 1)

01/10/14

The tax authorities officially accept the use of a foreign currency as functional currency

29/09/14

Luxembourg ratifies the multilateral convention on mutual administrative assistance in tax matters