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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.
The most important tax-related changes for corporate taxpayers under the Budget Law ("Law") can be summarised as follows: Extension of the…
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On 20 December 2017, the Court of Justice of the European Union (CJEU) issued its judgment in joined cases Deister Holding AG (C-504/16) and…
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In a decision handed down on August 9th 2017 (docket No. 38981C), the Higher Administrative Court (Tribunal administratif) ruled on the tax treatment …
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L’arrêt de la CJUE rendu le 5 décembre 2017 dans l’affaire C-42/17 "M.A.S. et M.B.", est remarquable car il est venu placer jusqu'à la Charte Européen…
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On August 4th 2017, the Minister of Finance submitted a draft law to the Luxembourg Parliament, which intends to introduce a new intellectual pro…
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The Court of Justice of the EU (CJEU) has just ruled, in the context of a selective distribution system for luxury goods, that contractual clauses pro…
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On 5 December 2017, the Economic and Financial Affairs Council (ECOFIN) determined a list of 17 non-cooperative jurisdictions, i.e. the EU black list.…
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As announced by the Luxembourg Finance Minister in his presentation of the 2018 budget bill, the tax regime of stock option plans has been amended. On…
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On June 7th 2017, Luxembourg took part in the first signing session of the Multilateral Convention developed by the Organisation for Economic Co-…
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The Tax Bulletin for 2017, which you will find below (and which is available for download), gives an overview of the most significant tax developments…
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Intellectual property (hereinafter "IP") is a key factor in economic growth. In this respect, draft law n°7163 was tabled on 4 August (hereinafter "Pr…
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On September 21st 2017, the European Court of Justice (the “ECJ”) rendered its judgements in three different cases regarding the interpretation o…
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Regulation (EU) 2015/2421 of 16 December 2015 (the “Regulation”) amending Regulation (EC) No. 861/2007 establishing a European Small Claims Proce…
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On 11 October 2017, and for the last time before next year’s parliamentary elections, the Luxembourg Finance Minister presented the budget bill for 20…
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On 4 October 2017, the European Commission (Commission) announced its decision that a 2003 advance pricing agreement, prolonged in 2011, enabled …
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The EU Council of Economy and Finance ministers (Ecofin) agreed at their meeting in Tallinn on 16 September 2017 that companies active in the ‘digital…
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On 6 September 2017, the Court of Justice of the European Union (CJEU) rendered a highly anticipated judgment in case C-413/14 P, opposing t…
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The judgement of the Court of Justice of the European Union (CJEU) of 16 May 2017 challenges the Luxembourg law of 25 November 2014 laying down the pr…
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How tackling in one go both the funding gap of the existing pension provisions, which has become a challenge due to the ageing populations in Europe a…
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Dans l’arrêt Berlioz Investment Fund SA contre le Directeur de l’administration des contributions directes en date du 16 mai 2017, la Cour de jus…
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