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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 7 May 2018, the Luxembourg tax authorities released a circular introducing for Luxembourg corporate taxpayers some new reporting requirem…
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The bill of law n°7278 implementing the VAT group into Luxembourg law, as outlined in our previous Newsflash on 13 April 2018, was voted on 26 Ju…
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Today (25.07), the Court of Justice of the European Union ("CJEU") has rendered a long awaited decision in a dispute revolving around the supplementar…
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On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter of t…
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On 5 July 2018, the Court of Justice of the European Union (“CJEU”) released a welcome decision in the Marle Participations case (C-320/17) concerning…
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On 20 June 2018, the Luxembourg Government filed the bill of law n°7318 (“Draft Law”) implementing the so-called Anti-Tax Avoidance Directive (“ATAD 1…
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The Luxembourg Tax Authorities (“LTA”) inserted in Form 500 “Corporate income tax, municipal business and net worth tax return for resident corporatio…
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Council Directive (EU) 2016/1164, the “Anti Tax Avoidance Directive” or «ATAD 1 » published on 12 July 2016, implements the OECD’s recommendation…
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Following the 2016 referendum vote and the formal withdrawal notification, the UK should in principle not be subject to European legislation as from 3…
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Yesterday (21 June 2018), the European Court ruled in favour of a Fidelity investment fund that had suffered Danish withholding tax at a higher rate t…
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Today (20.06), the draft law implementing the EU Anti-Tax Avoidance Directive (“ATAD”) was released. While the main purpose of the draft law is to imp…
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Algorithms is the hot topic in competition law. In June 2017, the OECD published a paper on the risk of collusion in the use of algorithms. This issue…
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On 20 December 2017, the Court of Justice of the European Union (CJEU) decided on two cases involving German anti-abuse legislation that denies a (par…
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On 21 March 2018, the EU Commission issued two directive proposals aiming to ensure that tax laws “fairly” tax digital business activities. The first …
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On 7 May, 2018, the Luxembourg tax authorities issued a new circular “Circular LG – A n.64 relating to the defensive measures in relation to the EU li…
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Luxembourg new tax regime designed to increase intellectual property (“IP”) developments has entered into force in April 2018 and is effective as of 1…
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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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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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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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