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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 19 April 2018, the law introducing the new Luxembourg BEPS-compliant Intellectual Property (IP) regime was published. With retroactive effect as fr…
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On 3 May 2018, Advocate General (“AG”) Kokott delivered her opinion in the Ryanair case (C-249/17) concerning the deduction of input VAT on costs incu…
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Pour éviter d’être plus tard confrontés à divers problèmes juridiques, les fondateurs de start-up devraient, dès la constitution, avoir en tête …
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On 20 March 2018, France and Luxembourg signed a new Double Tax Treaty (“DTT”). The aim of the new DTT is to replace the existing treaty that was sign…
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Article 41 of the Law of 5 April 1993 on the financial sector (“LFS”), as amended, provides for an obligation of professional secrecy with regard to i…
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On 25 April 2018, the European Commission published two proposals for directives: a proposal to make it easier for companies to merge, divide and tran…
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On March 12th 2018, in the context of the Capital Markets Union action plan, the European Commission issued legislative proposals to amend the ex…
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On 22 March 2018, the Luxembourg Chamber of Deputies adopted the new intellectual property box regime with effect from 1 January 2018 and which includ…
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Luxembourg introduces a new intellectual property ("IP") tax effective as of tax year 2018.
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On 20 May 2015, the European Parliament adopted the Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of m…
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The Grand Duchy treaty partners are amongst the most industrialised countries with inter alia all of the states in the European Union but Cyprus, the …
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The fund industry is permanently evolving, but incremental changes are hardly noticed. Sometimes however, industries undergo radical changes, where th…
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On 23 March 2018, the European Council approved the text of the Draft Agreement on the UK’s withdrawal from the EU as proposed by the Commission on 19…
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The law of February 13th 2018 (“AMLD Law”) which entered into force on February 18th2018 has now implemented most of the outstanding provisions o…
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Dans notre newsletter du 8 février 2018[1], nous faisions état de l’avancement des travaux parlementaires dans le cadre du projet de loi n° 7086 porta…
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The Benelux trade mark System will undergo two important changes as per June 1, 2018. Appeals from decisions of the Benelux Office for Intellectual P…
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Il s’agit de l’opération par laquelle il est appelé de manière ouverte et publique à un large groupe de personnes non nécessairement professionnelles …
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The CSSF (Commission de Surveillance du Secteur Financier) has recently published two warnings on its website regarding in particular the si…
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On 13 April 2018, the Ministry of Finance communicated the draft bill n°7278 to the Parliament. This draft bill proposes to implement a VAT group regi…
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