Si cela est autorisé, nous utilisons des cookies tiers pour personnaliser le contenu, les publicités et analyser (de manière anonyme) le trafic du site.
En savoir plus
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 5 March 2019 the Luxembourg government filed the new finance bill n° 7450 (“Finance Bill”) with the Luxembourg parliament
Lire plus
On 7 March 2019, the European Commission announced the opening of a formal State aid investigation into three tax rulings granted by the Luxembourg ta…
Lire plus
On March 5th 2019, the Luxembourg Minister of Finance submitted to the Parliament the draft 2019 budget law (the "Budget"), which is expected to …
Lire plus
On 5 March 2019, the government filed its 2019 budget bill of law. The proposed tax measures include a reduction of the corporate income tax rate and …
Lire plus
The law of 21 December 2018 implements the EU Anti-Tax Avoidance Directive (“ATAD”), the aim of ATAD being to implement the BEPS (Base Erosion and Pro…
Lire plus
On 19 January 2019, the Luxembourg VAT authorities published Circular 790(“Circular”) to clarify Article 28 paragraph 3 of the Law of 12 February…
Lire plus
On 31 January 2019, the Luxembourg Government submitted Bill 7401 to the Luxembourg Parliament regarding measures to be taken in relation to…
Lire plus
On 25 January 2019, the CSSF published a Press Release 19/05 on the delegation of investment management/portfolio management and/or risk man…
Lire plus
On 14 February 2019 the European Parliament approved an European wide framework for the screening of foreign direct investments into the EU (the …
Lire plus
Since June 2013, the EU Commission has been investigating the tax ruling practices of several EU Member States with a view to detect potential State a…
Lire plus
On 14 February 2019, the Luxembourg Parliament adopted the law ratifying the OECD Multilateral Convention to implement tax treaty related measure…
Lire plus
On January 11th 2019, the Council of the Government (Le Conseil de gouvernement) discussed a draft law (the “Draft Law”) which has as its purpose the …
Lire plus
Today, a draft law was released which aims at ensuring that even in case of a hard Brexit, UK entities of the financial and insurance sectors with Lux…
Lire plus
On 15 January 2019, the House of Commons of the United Kingdom voted against the Withdrawal Agreement negotiated between the UK government and the Eur…
Lire plus
On 18 January 2019, the Luxembourg VAT authorities published a new Circular (N°790), which clarifies the provisions of article 28, §3, of the VAT Law …
Lire plus
In 2014, the Luxembourg legislator changed the procedural rules applicable to the exchange of information upon request, in tax matters.
Lire plus
The Court of Justice of the European Union (CJEU) recently ruled that, unlike medicinal products, medical devices incorporating an ancillary drug subs…
Lire plus
On 10 December 2018, the CJ issued its judgment in case Andy Wightman and others v Secretary of State for Exiting the European Union (C-621/18). …
Lire plus
“Geo-blocking” designates the problem of customers not being able to buy goods and services from traders located in a different European Union (“EU”) …
Lire plus
On 19 December 2018, the CJ issued its judgment in case Finanzamt B v A-Braueri (C-374/17). The case deals with a request made by A-Brauerei conc…
Lire plus