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On 22 november 2022, the european court of justice ruled that the “public access” feature of the luxembourg register of beneficial owners would be inv…
Lire plusThe rules on the use of information and communication technology ("ICT") in the financial sector were traditionally country and institution-specific t…
Lire plusOn 24 october 2022, the European banking authority (“eba”) published its report on the integration of esg risks in the supervision of investment firms…
Lire plusOn 8 September 2022 the EU Committee on Economic and Monetary Affairs of the European Parliament (EP) published new amendments to the draft Directive …
Lire plusWith the Luxembourg Parliament’s adoption of bill of law no. 8083 published on 26 October 2022, a 1% reduction of all VAT rates (except the super-redu…
Lire plusOn 8 November 2022, the Court of Justice of the European Union (“CJEU”) set aside the EU General Court’s judgment of 2019 and annulled the Commission’…
Lire plusOn 12 October 2022, the Luxembourg Government has submitted the budget bill for 2023 n° 8080 for approval to the Chamber of Deputies (the 2023 Budget …
Lire plusThe Administration de l’enregistrement, des domaines et de la TVA (“AED”) has recently published on its website a new section dedicated to the anti-mo…
Lire plusThe Luxembourg government filed three new bills in the week of 10 October 2022 concerning:the 2023 budget, housing supply reform, a temporary reductio…
Lire plusAmid global economic uncertainties, the Luxembourg government proposes in its 2023 budget bill released on 12 October 2022 to clarify the scope of the…
Lire plusOn 4 october 2022, the council revised the eu list of non-cooperative jurisdictions for tax purposes (the “eu blacklist”) and added the bahamas, angui…
Lire plusFor those purposes, the agreement has to contain all the information necessary for control purposes by the tax authorities.
Lire plusIn an effort to reduce the impact of inflation on households and businesses, the Luxembourg government met with trade unions on 28 September to agree …
Lire plusOn 9 September 2022, the Council of the European Union adopted Decision (EU) No 2022/1500 suspending the application of all provisions of the agreemen…
Lire plusOn 1 August 2022, the following delegated acts, which complement the Sustainable Finance Disclosure Regulation 2019/2088 (SFDR) entered…
Lire plusThe General Court of the EU has recently rendered an interesting judgment about the lawfulness of “reviving” an old trade mark (Case T-250/21, EU:T:20…
Lire plusOn 20 July 2022, the European Insurance and Occupational Pensions Authority (“EIOPA”) published precious guidance (Guidance on the integration of sust…
Lire plusThe first cornerstone: the adoption of the Markets in Crypto-assets (“MiCA”) regulation
Lire plusMerger control seeks to scrutinise concentrations of competitive power by requiring certain transactions to be notified to national or supranational c…
Lire plusMore than four years after the announcement of negotiations, the new tax treaty between Luxembourg and the United Kingdom was finally signed on 7 June…
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