Actualités et articles

09/02/24

The future of avoidance actions in Luxembourg: the potential impact of the proposed EU Directive on harmonisat…

While there is a certain alignment between the proposed EU Directive on harmonisation of insolvency law and Luxembourg law, Luxembourg legislation wil…

07/02/24

Transparency Law | CSSF enforcement priorities

On 8 January 2024, the CSSF published a press release for the attention of issuers of securities subject to the law of 11 January 2008 on transparency…

31/01/24

On repeat but louder: the ACM’s 2024 priorities

On 23 January 2024, the Authority for Consumers and Markets (ACM) announced its 2024 priorities. They are the same for the fourth consecutive year (se…

18/01/24

Directors' fees are no longer subject to VAT in Luxembourg

On 21 December 2023, the Court of Justice of the European Union (“ CJEU ” or “ Court ”) issued a decision on the case C-288/22. The Court puts an end …

12/01/24

Competition law in 2024: putting theory into practice

2023 marked the near finale of the European Commission’s overhaul of its competition policy, leaving only a few loose ends to tie up in 2024/2025.

10/01/24

ELTIF 2.0 now applicable! What does it mean in practice?

The European Parliament voted on 15 February 2023 in favour of a major update to the EU’s regulation for long-term investment funds (ELTIFs), also kno…

29/12/23

VAT on directors’ fees and other VAT changes for 2024

The CJEU has held that directors’ fees are not subject to VAT, the temporary VAT rate reductions end on 31 December 2023 and a bill of law extends the…

26/12/23

CJ confirms Amazon and Luxembourg win in EU State Aid case

On 14 December 2023, the CJ sided with Amazon and Luxembourg and dismissed the European Commission’s appeal against a May 2021 judgment of the General…

22/12/23

VAT on Directors Fees and State Aid: ECJ is playing Santa for Luxembourg!

The tax year 2023 is ending with a final word on the question of VAT charged on directors fees, and with favorable rulings on State Aid.

22/12/23

Luxembourg investment tax credit revised to encourage digital, environmental and energy transition

21/12/23

Clarification on draft technical standards for the ELTIF 2.0 regime

On 19 December 2023, ESMA published its final report setting out the draft regulatory technical standards (RTS) for Regulation (EU) 2015/760 on Europe…

14/12/23

ECJ ruled: no illegal State aid in the European Commission's Amazon case

oday, the European Court of Justice (“ECJ”) annulled the decision of the Commission[1] that had decided that Luxembourg had granted Amazon unlawful St…

08/12/23

Preventing environmental damage through sustainable cooperation

The European Commission (EC) recently published its updated Horizontal Guidelines, including a new section on competition and sustainability agreement…

07/12/23

ESAs Final Report on the review of SFDR Delegated Regulation

The ESAs have published their final report on the review of the SFDR delegated regulation. The report builds on amendments initially proposed in the j…

05/12/23

ECJ ruled: no illegal State aid in the European Commission's Engie case

Today, the Court of Justice of the EU (ECJ) annulled the judgment of the General Court1 as well as the decision of the Commission2 that had decided th…

04/12/23

Unconstitutionality of the minimum net wealth tax of EUR 4,815

24/11/23

Tax – Luxembourg minimum net wealth tax provisions unconstitutional

20/11/23

European Parliament adopts final version of the Data Act

On 9 November 2023, the European Parliament formally and overwhelmingly adopted, by a majority of 481 votes in favour, 31 votes against and 71 abstent…

26/10/23

EC Proposal for a Transfer Pricing Directive

On 12 September 2023, the European Commission (“EC”) introduced a proposal for a Directive on transfer pricing (the “TP Directive”).

29/09/23

Cross-border business tax - EU Commission proposes BEFIT, Transfer Pricing and Hot Directives

Corporate taxpayers with cross-border operations in the eu are expected to be significantly impacted by the proposed befit, transfer pricing and hot d…