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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.
Since 1 January 2021, new rules, including a free trade agreement(1), have governed the relationship between the European Union and the United Kingdom…
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On 9 April 2021, the CSSF published Circular CSSF 21/769 regarding governance and security requirements for Supervised Entities (as defined below) to …
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Tout propriétaire d’un immeuble donné en location peut souscrire une couverture d’assurance qui permet au propriétaire-bailleur d’être indemnisé des l…
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On 9 April 2021, the Commission de surveillance du secteur financier (“CSSF”) published valuable guidance on the governance and securit…
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The ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than m…
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The Act of 26 February 2021 and certain grand ducal regulations have transposed into Luxembourg law the Audiovisual Media Services Directive (2018/180…
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On 9 April 2021, the Commission de Surveillance du Secteur Financier (the « CSSF »), the Luxembourg financial supervisory authorit…
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On 26 March 2021, the European Commission (the “Commission”) published “Commission Guidance on the application of the referral mechanism set out …
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In addressing the severe economic impact of the COVID-19 pandemic, the European legislator amended the existing Prospectus Regulation and introduced t…
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The Luxembourg Green Exchange has recently added to its labelled bond section, a brand-new section dedicated to Climate-Aligned Issuers, built on the …
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In order to perfect the transposition into Luxembourg law of the fourth EU AML Directive 2015/849, in line with GAFI recommendations, the Law of 12 No…
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While SPACs have existed for decades on public markets, a revival seems to be taking place, with SPACs representing about 60 percent of IPOs in the US…
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A welcomed clarification on the financial assistance regime applicable to private limited liability companies (société à responsabilité limitée, …
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Les autorités européennes de surveillance enrichissent le puzzle de l’environnement règlementaire de la finance durable par l’apport de nouvelles pièc…
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Several decisions and judgments in the competition law field over the last quarter are noteworthy. A link to the 2020 Annual Report of the Competition…
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On 19 March 2021, the Platform on Sustainable Finance (“PSF”) delivered its advice on transition financing requested by the Commission&…
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DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on in…
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The market for initial public offerings by special purpose acquisition companies (SPACs) has shown significant growth in recent years and reached unpr…
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On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”) to expand reporting obligat…
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The CSSF has built a new digital portal (e-Prospectus) where issuers will, as of 1 March 2021, be able to submit and follow their application requests…
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