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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.
With the development of the European Union (“EU”) and its four freedoms (i.e. capital, goods, services, and labour) cross-border movements have become…
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Yesterday (on 13 June 2017), the Court of Justice of the European Union dismissed Dextro Energy’s appeal against the General Court's decision upholdin…
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On 9 June 2017, the Swiss government confirmed the main parameters of a revised Swiss corporate tax reform package, the Tax Proposal 17 (TP 17). The m…
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Situated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of c…
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Further to the adoption of the Anti-Tax Avoidance Package including the first Anti-Tax Avoidance Directive (EU) 2016/1164 of 12 July 2016 (“ATAD”), th…
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On 7 June 2017, the OECD BEPS project reached its next milestone with the signing of the multilateral instrument (“MLI”) by 68 jurisdictions during a …
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Since the introduction of a law dated 21st December, 2007, a privileged Luxembourg tax regime exists for income and capital gains in relatio…
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On Tuesday 23 May 2017 the Council reached an agreement on the future adoption of the Council Directive on Double Taxation Dispute Resolution Mec…
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The question of the scope of the cost-sharing VAT exemption,also referred to in the Council Directive 2006/112/EC of 28 November 2006 a…
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The Court of Justice of the European Union (CJEU) will soon rule on the compliance of the Luxembourg law of 25 November 2014 laying down the procedure…
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On 10 January 2017, the European Commission adopted a proposal for a Regulation1 to modernise rules on privacy protection in electronic communica…
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On 14 February 2017 the Luxembourg direct tax authorities (Administration des contributions directes – “ACD”) issued on a new circular no 45/2 – 152/1…
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On 3 March 2017, the Dutch Supreme Court asked preliminary questions to the Court of Justice of the European Union (“CJEU”), on the potential discrimi…
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The Luxembourg law of 23 December 2016 on the 2017 tax reform (the TRL) extends the money laundering predicate offence to aggravated tax fraud (f…
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On 21 February 2017, the Economic and Financial Affairs Council of the European Union agreed on a new proposal for a Council Directive (ATAD II) amend…
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On December 1st 2016, the European Commission published a set of proposed amendments to the EU VAT legislation currently in force (the “Proposal”). Th…
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The Luxembourg tax authorities (“LTA”) have released circular L.I.R. 56/1 - 56bis/1 of 27 December 2016 on the tax treatment of Luxembourg-resident co…
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On 12 February 2017, the Swiss corporate tax reform III (CTR III) bill was not approved by Swiss voters requiring Swiss government and parliament to a…
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In its judgment of 25 January 2017 in a case (C- 375/15) opposing BAWAG, an Austrian bank and VKI, an Austrian consumer organisation, the Court of Jus…
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On 27 December 2016, the country-by-country reporting (‘CBCR’) law (the ‘CBCR Law’) has been published, together with an FAQ issued by the Luxembourg …
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