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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.
Verser des fonds à un partenaire établi dans un paradis fiscal est suspect aux yeux du fisc. Depuis 2010, les sociétés belges doivent déclarer leurs p…
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On 3 July 2016, Regulation (EU) No 596/2014 of 16 April 2014 on market abuse (the “Market Abuse Regulation”) became directly applicable in Luxembourg.…
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The European Commission (Commission) announced the opening of a formal investigation into advance tax rulings (ATRs) granted by Luxembourg to companie…
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On 12 May 2016, Russia joined the OECD Automatic Exchange of Information Agreement on the introduction of the automatic exchange of information in tax…
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In a recent ruling (Judgment C-366/13 of 20 April 2016) the CJEU, on questions for preliminary ruling submitted by the Court of Milan, gave some …
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The Luxembourg bill N°7020 (the “Bill”) presented and filed on 26 July 2016 by the Luxembourg Minister of Finance with the Luxembourg Parliament fores…
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Le projet de loi du 14 octobre 2015 - dont nous avons déjà fait écho dans notre blog du 22 octobre - s'est concrétisé depuis lors à travers l'insertio…
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On June 17th 2016, the Economic and Financial Affairs Council of the European Union (ECOFIN) reached a political agreement on the proposal for a Counc…
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On 10 August 2016, the Luxembourg court of appeal overturned the decision of the Luxembourg lower administrative tribunal regarding the VAT treatment …
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On 26 July 2016 the Luxembourg Government submitted the draft law no. 7020 to the Luxembourg Parliament. The draft law includes a number of …
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In the comments to the Draft Law, the Government again confirms its firm commitment to carefully monitor the developments resulting from the OECD’s wo…
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On 25 May 2016, the European Council adopted a Directive (EU) 2016/881 amending Directive 2011/16/EU as regards mandatory automatic exchange…
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On 26 July 2016, a bill of law introducing the 2017 tax reform was submitted to Luxembourg Parliament. The bill proposes a series of tax measures rele…
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On 26 July 2016, bill of law N° 7020 on the implementation of the 2017 tax reform package was filed by the Luxembourg Government with the Parliament (…
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Le “paquet fiscal” que vient de dévoiler le gouvernement comprend d’abord la création d’une nouvelle infraction fiscale : la fraude fiscale aggravée.
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Most of the rules relating to the new European market abuse regime, consisting of two main sets of rules namely Regulation (EU) No. 596/2014 of 1…
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Recently a set of BEPS related draft legislation/guidance has been published: (i) on 21 June 2016, the Council of the European Union (“EU”) agreed on …
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The United Kingdom voted by referendum to leave the European Union. The turmoil resulting from this historical news will most likely lead to uncertain…
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The Brexit has implications for organisations active in the Benelux. To give a quick overview of these implications, we have formulated FAQ's for vari…
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On 22 June 2016, a bill of law (the Law) aiming to combat double non-taxation situations under the Luxembourg - US Treaty for the Avoidance of Do…
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