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The case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a…
Lire plusA VAT e-commerce package for business-to-consumer (B2C) transactions came into force as from 1 July 2021.
Lire plusOn 17 June 2021, the Court of Justice of the European Union (CJEU) rendered its judgment in joined cases K (C-58/20) and DBKAG (C-…
Lire plusThe European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also en…
Lire plusGradually, economic substance has become a key element in an international context and is relevant for the application of national tax laws and double…
Lire plusUne affaire très intéressante concernant plusieurs modifications litigieuses du régime de pension complémentaire (volontaire) des députés européens a …
Lire plusOn 1st June, the EU Council reached a provisional political agreement with the European Parliament’s negotiating team on the proposed directive on the…
Lire plusThe European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. In t…
Lire plusOn 1 June 2021, the Council of the European Union (the “Council”) reached a political agreement with the European Parliament on the proposed directive…
Lire plusOn 1 June 2021, the first supranational public prosecution authority, the European Public Prosecutor’s Office (“EPPO”), finally took office with the f…
Lire plusLe Contrôleur Européen de la Protection des Données (EDPS) a reçu une plainte d’une personne concernée contre la Cour de Justice de l’Union Européenne…
Lire plusOn 18 May 2021, the EU Commission published a Communication on Business Taxation for the 21st century (“the Communication”).
Lire plusOn 19 May 2021, the European Commission released a Communication, “Business taxation for the 21st Century”, which sets out both a short-term and a lon…
Lire plusOn 18 May 2021, the European Commission issued a communication on “Business Taxation for the 21st Century”. The announcements made therein are expecte…
Lire plusDans le secteur de l’aviation, identifier les activités économiques et les projets « verts » n’est pas un exercice évident. La Commission eu…
Lire plusOn 27 April, the Comissão Nacional de Proteção de Dados (CNPD), Portugal’s national data protection authority ordered the National Institue of Statist…
Lire plusOn 12 May 2021, the General Court of the EU issued its judgments concerning the appeals brought by Amazon and Luxembourg, respectively ENGIE and Luxem…
Lire plusOn 29 April 2021, following the release of the widely commented European Commission guidance on Art. 22 of the EU Merger Regulation (EUMR), the L…
Lire plusIn a recent decision, the Court of appeal clarifies that it is for each Member State to decide for itself whether the enforcement of a foreign (non-EU…
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