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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 6 October 2015, the EU Council (the “Council”) reached a unanimous political agreement on mandatory automatic exchange of advance cross-b…
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The global forum on transparency and exchange of information for tax purposes has released on 30 October 2015 new compliance ratings on transparency i…
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With draft law N° 6826 (the “June Draft Law”), which was submitted to Parliament on June 9th 2015, Luxembourg aims at expanding further its already co…
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On July 16th 2015, the European Court of Justice delivered its judgement in the joined cases Larentia + Minerva (C-108/14) and Marenave (C-109/14) and…
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On May 21st 2015, the Luxembourg Higher Administrative Court (“Cour Administrative” -the”Court”) took a decision on the valuation and classification o…
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The intergovernmental agreement (“IGA”), its annexes and the “Memorandum of Understanding”, all signed on March 28th 2014 between the US and Luxembour…
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On August 5th 2015, a new draft law (draft law N°6847 hereafter referred to as the “Draft Law”) was presented to the Luxembourg Parliament.
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The Minister of Finance presented a new draft law (draft law N°6891 hereafter referred to as the “Draft Law”) on October 13th 2015 and the 2016 State …
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With draft law N° 6858 (the “Draft Law”), which was submitted to Parliament on August 14th2015, Luxembourg aims at enhancing its commitment with regar…
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On June 16th 2015, the Administrative Court (Tribunal Administratif) (the “Court”) took a decision on the application of the provisions of Article 50 …
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On 5 August 2015, the Luxembourg government presented a bill implementing Council Directives 2014/86/UE and 2015/121/UE amending Council Directive 201…
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On 28 March 2014, Luxembourg and the US signed an intergovernmental agreement ("IGA") to implement automatic exchange of information in the context of…
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On 5 August 2015, the Minister of Finance submitted bill n°6847 (the “Bill”) to the Luxembourg Parliament. The Bill provides in particular for the imp…
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This bill most notably aims to implement Council Directives 2014/86/EU and 2015/11/EU amending Directive 2011/96/EU (so-called Parent-Subsidiary Direc…
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On 17 August 2015, the Luxembourg Parliament issued the Bill of Law n°6860regarding the transposition of Directive 2013/50/EU(1) of the European Parli…
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On 18 June 2015, Austria and Luxembourg signed an amending exchange of notes regarding adjustments concerning the new exchange of information procedur…
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The Advocate General (the “AG”) of the European Court of Justice (the “ECJ”) has recently published his opinion in the Mapfre Warranty SpA case (C-584…
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On 16 March 2015, Belgium and Luxembourg signed a mutual agreement (the “Mutual Agreement”) regarding the problem of the right of taxation of salaries…
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On May 22nd 2015, the European Securities and Markets Authority published its opinion to the EU institutions on the impact of Regulation 648/2012 (“EM…
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On 10 July 2015, the Government council adopted a bill containing various new tax measures (the “Bill”). The Bill itself has not yet been published bu…
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