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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.
llowing the European Court of Justice (ECJ) ruling of 2 April 2020 in case C-458-181, the Luxembourg direct tax authorities issued a circular letter (…
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A draft law adopted by the Luxembourg Government in March 2020, which should be passed soon, will introduce a new Luxembourg tax measure denying under…
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List of double tax treaties in force and in negotiation as of 23 November 2020.
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On 1 December 2020, the Luxembourg tax authorities issued Circular L.I.R. n°147/2, 166/2 and Eval. N°63 (“Circular”) related to the application of the…
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On 14 October 2020, the 2021 budget draft law (the “draft law”) was presented to Parliament. Given the current context of crisis, the Government decid…
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In the context of a prospective acquisition of shares in a company in the telecommunications sector, and with the intention of rendering taxable manag…
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Recently, the Court of Justice of the European Union (“CJEU”) ruled on case C-623/171 and the joined cases C-511/18, C-512/182 and C-520/183…
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EIOPA published a paper on its approach to product oversight and governance requirements for insurance distributors and manufacturers
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On 14 October 2020, Luxembourg's Minister of Finance, Pierre Gramegna, tabled before the Parliament the draft budget law for the year 2021 (the “Draft…
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ON 14 OCTOBER 2020, THE LUXEMBOURG GOVERNMENT FILED BUDGET BILL 7666 WITH THE LUXEMBOURG PARLIAMENT
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On 14 October 2020, the 2021 budget draft law was presented to Parliament. The Government decided that the time was not right to increase taxes and/or…
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The Court of Justice of the EU recently clarified the criteria to take into account when assessing the distinctive character of a position mark applie…
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On 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitali…
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On 12 October 2020, the OECD released for public consultation updated reports on its two-pillar proposal to address the tax challenges of the digitali…
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In October 2016, the Spanish tax authorities sent an initial request for information to the Luxembourg tax authorities concerning an artist residing i…
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On 6 October 2020, the Court of Justice of the European Union (CJEU) rendered its judgement in Joined Cases C-245/19 Luxembourg State v B and C-246/19…
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In a press release issued on 6 October 2020, the Council of the EU announced its decision to make changes to the EU list of non-cooperative jurisdicti…
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Le Tribunal d’arrondissement de Diekirch, siégeant en matière correctionnelle, a rendu le jeudi 16 juillet 2020 un jugement à l’encontre d’une société…
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Many UK firms currently carry on cross-border services in Luxembourg in reliance on an EU financial services passport (e.g. under the Alternative Inve…
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On 15 July 2020, the EU Commission published a directive proposal (the “DAC7 Proposal”), amending, for the 6th time, Directive 2011/16/EU on administr…
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