Actualités et articles

15/03/23

Luxembourg Competition Authority breaks boundaries and joins EU merger control request

The luxembourg competition authority has raised the bar for merger control by joining a referral request under article 22 of the eu merger regulation

13/03/23

Implementation of the DLT pilot regime in Luxembourg – Blockchain law III

On 9 March 2023, bill of law 8055 laying down rules for the application of Regulation (EU) 2022/858 on a pilot regime for market infrastructures based…

10/03/23

Nouvelles obligations à venir en matière de lutte contre le harcèlement moral dans le cadre des relations de t…

C’est pour combler un vide juridique manifeste en comparaison avec bon nombre d’États-membres de l’Union Européenne (dont notamment les trois pays lim…

08/03/23

New powers for Competition Authority and New Case law concerning exclusivity

The Digital Markets Act and the Regulation on foreign subsidies distorting the international market enter into force during this year 2023 and provide…

08/03/23

VAT liability of online platforms

The CJEU confirmed the lawfulness of the liability of online platforms to collect vat on total amounts due on electronic services in the recent fenix …

07/03/23

The implementation of sustainable finance disclosure regulation (SFDR) level 2: key takeaways from EU regulato…

It has been confirmed that SFDR level 1 (Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability…

07/03/23

EFRAG educational videos on draft European Sustainability Reporting Standards

Following the entry into force of the CSRD in January 2023, EFRAG has released a series of videos to educate stakeholders about ESRS.

03/03/23

Luxembourg RBE: New procedure for entities to access their own RBE data

Following the judgment of the Court of Justice of the European Union of 22 November 2022 confirming the invalidity of the general public’s access to i…

02/03/23

Détachement de travailleurs : nouvelles règles

Nouveautés en matière de détachement : régime spécifique au transport routier, allègement et adaptation des règles applicables aux autres types de dét…

27/02/23

Commercial Lease : the Constitutional Court has declared unconstitutional the limitation of the rent

Within the context of a conflict between two companies regarding the sublease of a commercial space, one of these two companies was the original tenan…

27/02/23

Publication par l’Union européenne de la nouvelle liste des juridictions non coopératives – implications fisca…

La liste des juridictions non coopératives à des fins fiscales de l’Union européenne (« UE ») a été mise à jour par le Conseil de l’Union européenne q…

24/02/23

Nouvelles procédures concernant les avoirs saisis par les autorités pénales

Une nouvelle loi sur la gestion et le recouvrement des avoirs saisis oblige tous les acteurs, et notamment les établissements bancaires et prestataire…

22/02/23

ESG obligations for companies other than financial market participants in Luxembourg

ESG stands for environmental, social, and governance (ESG) considerations. These are the criteria used to establish how sustainable a company’s busine…

21/02/23

NIS 2 Directive: an increased scope for a safer and cybercrime-free Union?

The NIS 2 Directive (EU 2022/2555 on measures for a high common level of cybersecurity across the Union) entered into force on 16 January 2023, amends…

17/02/23

“Alphabet Shares” and partial liquidation: not the final word yet …

The Administrative Court of Luxembourg issued an interesting ruling on 27th January 2023, in a case involving the purchase of an entire class of its o…

16/02/23

L’utilisation de la SOPARFI par des résidents belges et la montée en puissance de la substance économique…

16/02/23

ESG in the banking, financial and insurance sectors - ESAs opinions on European Sustainability Reporting Stand…

On 26 January 2023, the European Insurance and Occupational Pensions Authority (“EIOPA”), the European Securities and Markets Authority (“ESMA”) and t…

16/02/23

Droits de propriété intellectuelle sur les logiciels – Cas récent

La Cour de cassation rappelle dans un arrêt récent qu’il ne peut y avoir de cession de droits sur un logiciel en l’absence de clause écrite claire et …

15/02/23

AIFMD II: political agreement reached in the European Parliament

On 25 November 2021, the European Commission (the Commission) put forward its proposal (the Initial Proposal) for amendments to the Directive 2011/61/…

14/02/23

Luxembourg Administrative Tribunal rules on the tax treatment of share class redemptions

On 27 January 2023, the Administrative Tribunal (the “Tribunal”) ruled on the Luxembourg tax treatment of the redemption of a class of shares by a Lux…