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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 proposed regulation (the "Regulation") on European Long-Term Investment Funds ("ELTIF") has been adopted by the European Parliament (the "EP") on …
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On 20 April 2015, the European Council formally approved a new regulation aiming at creating a new investment vehicle channelling European investment …
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Two years after the European Commission's proposal, the European Parliament approved the final text of the fourth AML Directive ("the Fourth AMLD") on…
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On February 2nd 2015 the European Securities and Markets Authority ("ESMA") published its final report on possible delegated acts concerning the Marke…
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The European Parliament vote on the final text of the fourth AML Directive ("the Fourth AMLD") is imminent.
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The Luxembourg tax authorities released Circular L.G. - Conv. D.I. n°58 on February 9th 2015 (hereafter the "Circular") which aims at providing clarif…
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On 26 March 2015, ESMA published an updated version of its Q&A on the KIID.
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By judgement dated March 5th 2015 (the "Judgement"), the Court of Justice of the European Union (the "ECJ") ruled that the Grand-Duchy of Luxembourg h…
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A year after the signing of the intergovernmental agreement regarding FATCA (Foreign Account Tax Compliance Act) between Luxembourg and the United Sta…
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The double tax treaty signed on September 17th 1970 between the Grand-Duchy of Luxembourg and the Kingdom of Belgium (the "DTT") provides in its artic…
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On March 26th 2015, the European Securities and Markets Authority ("ESMA") published an updated questions and answers ("Updated Q&A") on the appli…
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On 18 February 2015 the European Commission published a Green Paper on the Capital Markets Union (CMU) seeking consultation on numerous capital marke…
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On February 3rd 2015 the European Securities Markets Authority ("ESMA") issued its final report (the "Final Report") on ESMA's technical advice to the…
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Regulation (EU) No 648/2012 of the European Parliament and of the Council of July 4th 2012 on OTC derivatives, central counterparties and trade reposi…
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EU - New rules on food labelling: 2015 is an important year for the Food Industry since on 12 December 2014 most of the provisions of the EU Regulatio…
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On February 18th 2015, the European Commission set the wheels in motion for a fully functioning Capital Markets Union, through the launch of its green…
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On 1 January 2015 new VAT rules took effect for telecommunications, broadcasting and electronic services, which will always be taxed in the country wh…
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Début 2015, la Cour de justice de l'Union européenne a rendu un arrêt (CJUE, aff. C-30/14) qui devrait rassurer les propriétaires de bases de données …
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The Luxembourg Parliament passed several laws in the framework of the 2015 Budget on December 19th 2015. The Budget Laws include a temporary budget ba…
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On November 25th 2014, the Luxembourg parliament approved the draft law amending the procedure applicable to the exchange of information on request (t…
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