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Archive 2014


Mr. Michel Bulach
Mrs. Laurie-Anne Takerkart-Wolf

Forthcoming private wealth foundation and philanthropic foundation in Luxembourg
30/12/2014

Many years after the introduction of the Philanthropic Foundation1, the draft bill n° 6595 dated 22 July 2013 presents the private wealth foundation (the "Private Foundation"). Although the two vehicles share the same name of foundation, they actually serve very different purposes, which result in two specific set of distinct rules on their organization and legal framework.

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European Commission investigates on a potential State aid to Fiat Finance and Trade

European Commission investigates on a potential State aid to Fiat Finance and Trade
30/12/2014

On 30 September 2014, the European Commission (the "EC") published the non-confidential version of a decision taken on 11 June 2014 launching a formal in-depth investigation in relation to transfer pricing arrangements on corporate income taxation ("CIT") of Fiat Finance and Trade ("FFT") in Luxembourg.

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Mr. Jean-Philippe Monmousseau

Les revenus d’occupation salariée non périodiques et leur qualification fiscale en revenus extraordinaires
29/12/2014

En plus de susciter des questions d'un point de vue éthique, économique ou juridique, ces revenus d'occupation salariée non périodique posent également des difficultés au moment de leur imposition.

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Mr. David Maria
Mrs. Delia Nitescu

The Renewable Energy Framework in Luxembourg
27/12/2014

Within the framework of our membership to the ELG (Energy Law Group), David Maria, Partner and Delia Nitescu, Senior Associate have contributed an article of the Luxembourg renewable sector which has been released in the European Energy Journal. We invite you to discover this article in the July 2014 edition of the European Energy Journal.

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Law concerning the compulsory deposit and immobilisation of shares and units in bearer form

Law concerning the compulsory deposit and immobilisation of shares and units in bearer form
26/12/2014

The Law of 28 July 2014 concerning the compulsory deposit and immobilisation of shares and units in bearer form (the "Law") was published in the Mémorial (the Luxembourg Official Gazette) on 14 August 2014. The Law entered into force on 18 August 2014.

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Confirmation of mechanism of capital restructuring, Court of Appeals, Luxembourg, 10 July 2014

Confirmation of mechanism of capital restructuring, Court of Appeals, Luxembourg, 10 July 2014
23/12/2014

On 10 July 2014, the Court of Appeals confirmed the conditions set forth mainly by the French courts regarding the mechanism of capital restructuring consisting of the reduction of share capital below the legal minimum by absorption of losses followed by an increase of capital to get the share capital above the legal minimum.

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Mr. Michel Bulach
Mr. Charles Krier
Mr. Luis Marques Guilherme

BANKRUPTCY DECLARED FOR ESPIRITO SANTO INTERNATIONAL S.A.
22/12/2014

The Luxembourg District Court sitting in commercial matters has declared bankrupt the group parent company ESPIRITO SANTO INTERNATIONAL S.A. (ESI) on 27 October 2014, following the Court's decision of 17 October 2014 that had rejected ESI's application for controlled management.

 

 

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New European Regulation in matters of succession - Nouveau règlement européen en matière de successions

New European Regulation in matters of succession - Nouveau règlement européen en matière de successions
19/12/2014

The EU has adopted a new Regulation on successions (Regulation (EU) 650/2012 of 4 July 2012 on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession and on the creation of a European Certificate of Succession). Successions with cross-border elements are usually characterized by their high complexity because succession law varies considerably from one EU country to another.

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Mrs. Emmanuelle Ragot
Mrs. Stéphanie Bonn

New Law to Promote Luxembourg Audiovisual Projects
18/12/2014

Luxembourg's audiovisual environment was formerly mainly focused on broadcasting activities and has been diversified with the creation of infrastructure for production and post-production and the establishment of several production companies and audiovisual services. To better assess the positive effects of the introduction of financial support for audiovisual production in the late 80's, it is important to have in mind that Luxembourg's audiovisual sector has no other means of financial support (distributors, regions or television) that may help the audiovisual production as it is the case elsewhere.

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CENTRAL SECURITIES DEPOSITORIES REGULATION

CENTRAL SECURITIES DEPOSITORIES REGULATION
16/12/2014

Regulation (EU) 909/2014 on improving securities settlement in the European Union and on central securities depositories ("CSD Regulation") was published in the Official Journal of the European Union on 28 August 2014.

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