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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 28 October 2021, the Financial Action Task Force (“FATF”) published an updated version of its guidance for a risk-based approach to virtual assets …
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According to a notice issued by the Luxembourg Business Register (LBR), with effect as of the end of March 2022 (exact date to be confirmed), individu…
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On 22 October 2021, the European Commission adopted two implementing regulations[1] on the designation of a statutory replacement rate for two in…
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Despite the main disclosures required pursuant to Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector (SF…
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La Loi votée le 18 octobre dernier (ci-après « la Loi ») prolonge officiellement la loi modifiée du 17 juillet 2020 sur les mesures de lutte…
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Implementation timeline proposed to be set to 1 January 2023.
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Despite the delay to Level II1 announced by the European Commission (“EC”) at the beginning of the summer 2021, the last few months have been bus…
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On 22 October 2021, the European Supervisory Authorities or ESAs (EBA, EIOPA and ESMA) presented the European Commission with their Final Report…
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Not in the automotive sector? It doesn't matter: two Regulations adopted by UNECE (a United Nations body) on cybersecurity and software updates in the…
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The ongoing energy price crisis in the aftermath of COVID-19, which has curtailed industrial production and left consumers across Europe facing higher…
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Recently, an Advocate General’s opinion (the “Opinion”) on Finnish CJEU case C-342/20 (the “Case”) has been published.
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On 14 October 2021, the CSSF published its new CSSF Circular 21/785 with regard to replacing the prior authorisation obligation with a prior…
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Although special purpose acquisition companies (SPACs) are not a new phenomenon, SPAC activity in the European Union has increased significantly since…
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Nous l’aurons tous compris lors du discours de notre premier ministre, Xavier Bettel, le 8 octobre 2021 dernier, la possibilité pour les employeurs d’…
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Effective 15 October 2021, financial institutions must notify the CSSF of any planned outsourcing of material IT activities. This notification obligat…
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On 28 September 2021, the Commission Delegated Regulation (EU) 2021/1722 of 18 June 2021 (the “Regulation”), supplementing Directive (EU) 2015/2366 of…
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Investment fund managers must report to the CSSF on the performance fee models used by all Luxembourg UCITS and AIFs that they manage. For this purpos…
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On 8 October 2021, 136 out of 140 members of the OECD/G20 Inclusive Framework officially agreed on certain key parameters to reallocate some taxing ri…
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On 28 September 2021, more than five years after it was first tabled, the so-called “public Country-by-Country Reporting (CbCR) directive” was finally…
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On 15 September 2021, the Luxembourg minister for foreign and European affairs tabled a bill (no 7885) "establishing a national screening mechanism fo…
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