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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 23 July 2014, the Council of the European Union adopted a Regulation on electronic identification and trust services for electronic transactions in…
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In its answer to a parliamentary question on patent boxes (QP 896), Luxembourg Finance Minister announced that a new IP tax regime in line with the so…
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On 6 January 2015, the Luxembourg tax authorities (administration des contributions directes) released a draft version of the first administrative cir…
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On December 2nd 2014 the CSSF issued Circular 14/598 adopting the opinion issued by the European Securities and Markets Authority ("ESMA") on August 2…
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On 24 October 2014, Croatia ratified the double tax treaty between Croatia and Luxembourg on Income and Capital signed on 20 June 2014. Luxembourg has…
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An advance tax ruling is an agreement between a taxpayer and national tax authorities, clarifying and confirming the application of domestic tax laws …
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A long-awaited judgment of the CJEU dated 13 May 2014 held that the giant search engine Google must give effect to a so-called "right to be forgotten"…
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Since 2012, Luxembourg applies the super reduced VAT rate of 3 % to the supply of e-books (Circular N° 756 dated 12th December 2011), and no dist…
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On January 9th 2015, the European Securities and Markets Authority ("ESMA") issued an updated version of its Q&A on the ESMA guidelines on ETFs an…
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In a judgment rendered on 10 July 2014(1), the European Court of Justice (the "Court") confirmed that the protection conferred by a trademark could ex…
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Luxembourg Minister of Finance announces that Luxembourg will amend its IP Income Tax Regime so as to align it with the "nexus" approach agreed upon w…
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On 8 April 2014, the Court of Justice of the European Union (the "CJEU") declared invalid the Directive 2006/24/EC of 15 March 2006 on the retention o…
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The Luxembourg Cour administrative ruled on disputes relating to the application of Article 50bis of the Luxembourg Income Tax Act.
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On September 26th 2014 the European Securities Markets Authority ("ESMA") issued a consultation paper (the "Consultation Paper") on ESMA's technical a…
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Since 1 January 2015, the applicable VAT rates are increased by 2 percentage points. The standard VAT rate rises from 15 % to 17 %. This still remains…
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Parody is one of the exceptions to copyright infringement, contained in Article 5(3)(k) of Directive 2001/29/EC of 22 May 2001 on the harmonisation of…
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During the discussions between the European ("EU") legislative authorities on the UCITS V Directive(1), a mandate was granted to the EU Commission to …
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The well-known case concerning the trade mark infringement action brought by Interflora against Marks & Spencer for the use of its INTERFLORA trad…
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The Law of 19 December 2014 on the first part of the future package (paquet d'avenir) introduced into Luxembourg tax laws a clear legal basis for the …
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With the Law of December 19th 2014, known as the "Package for the future", the Grand-Duchy of Luxembourg amended and updated its tax legislation with …
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