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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 May 20th 2015, Advocate General Juliane KOKOTT (the “AG”) published her opinion in the Fiscale Eenheid X case (C-595/13). Whereas Council Directive…
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On July 1st 2015, the draft law n°6798, the aim of which is to approve and ratify the FATCA intergovernmental agreement (“IGA”) signed on March 28th 2…
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Drones, also known as unmanned aerial vehicles or remotely piloted aircraft (RPA), are not new. Indeed, drones were first developed in the '50s and ha…
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The European Securities and Markets Authority (ESMA) opened on May 11th 2015, a consultation seeking views on proposed regulatory technical standards …
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On 2 April 2015, the Luxembourg government approved the double tax treaties with Andorra, Croatia, Estonia, Singapore and the protocols to the tax tre…
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A first consultation on risk-mitigation techniques for non-centrally cleared OTC-derivative contracts (“First Draft RTS”) under Regulation 648/2012 on…
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On 12 February 2015, the Luxembourg tax administration issued tax circular L.G. – A. 61 concerning the procedure and conditions for Luxembou…
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On May 12th 2015, the European Securities and Markets Authority (“ESMA”) published an updated version of its questions and answers (“Updated Q&A”)…
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On June 23rd 2015 the European Banking Authority, the European Insurance and Occupational Pensions Authority and the European Securities and Markets A…
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In line with its agenda aiming to combat tax evasion or “aggressive” forms of tax planning, the European Commission (the “Commission”) presented a&nbs…
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Regulation 2015/760 (the “Regulation”) on European Long-Term Investment Funds (“ELTIF”) was published on May 19th 2015 in the official journal of the …
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As one of the three pillars1 of the investment plan for Europe (‘plan Juncker’), the EFSI will play a central role in mobilising investments in t…
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Over the coming six months, Linklaters will be closely monitoring and analysing political and legislative developments during Luxembourg’s presidency …
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The European Parliament voted on the final text of the fourth AML Directive (“the Fourth AMLD”) on May 20th 2015. We commented on the key changes in o…
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With respect to the Foreign Account Tax Compliance Act (“FATCA”), the first reporting by Luxembourg financial institutions is due on 30 June 2015 at t…
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On 5 February 2015, the governments of Luxembourg and Belgium came to an agreement with respect to the right of taxation of salaries, wages …
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In 2012, the European Commission adopted an ambitious proposal for an EU General Data Protection Regulation (“GDPR”). The European Commission’s aim is…
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At the beginning of 2015, the Court of Justice of the European Union (“The Court”) rendered a judgment (EUCJ, aff. C-30/14) which should serve to reas…
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On March 18th 2015, the European Commission published a new initiative on tax transparency to fight tax evasion and avoidance. The initiative includes…
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On February 26th 2015, the Economic and Monetary Affairs Committee of the European Parliament ("ECON") voted on the draft report on the proposed draft…
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