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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 28 March 2023, the Finance Ministry sent Bill No. 8186, the provisions of which are aimed at amending and modernizing certain procedural aspects of…
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Although the Government still claims to be working at a widely called-for tax reform, and despite acknowledging the shortfalls of the antiquated Abgab…
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On 24 March 2023, a bill of law aiming, inter alia, at transposing Directive (EU) 2021/2167 on credit servicers and credit purchasers ("NPL Directive"…
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On 8 December 2022, the EU Commission adopted a new proposal for a Directive, the so-called “DAC8” (hereafter referred to as the “DAC8 Proposal” or “t…
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The share capital of Luxembourg companies may be divided into different classes of shares that provide the shareholder(s) with different rights. Here,…
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In a judgement dated 18 April 2023 (docket n° 45910), the Lower Administrative Court (Tribunal administratif) referred to the Constitutional Court the…
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On 28 March 2023, the government submitted to Parliament Bill of law no. 8186 amending the General Tax Law and introducing new provisions about transf…
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In September 2022, the ESAS jointly submitted questions to the eu commission about the interpretation of the SFDR. the answers to those questions have…
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On 28 March 2023, a new draft law (the “Draft Law”) was presented to the Parliament which amends the Luxembourg General Tax Law (“GTL”) as well as som…
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The Austrian Supreme Court referred a question to the European Court of Justice (the “ECJ”) for a preliminary ruling. The question concerned whether A…
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The share capital of Luxembourg companies may be divided into different classes of shares that provide the shareholder(s) with different rights. Here,…
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The Luxembourg government proposes to reform certain aspects of the tax assessment and tax litigation procedures, as well as certain documentation obl…
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The Law of 22 June 2022 on the management and recovery of seized or confiscated assets (the "Law of 2022"), which entered into force on 5 July 2022, a…
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Ce n’est un secret pour personne : de nombreux résidents belges détiennent des sociétés au Luxembourg à des fins fiscales. L’enquête LuxFiles, menée p…
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The Digital Markets Act and the Regulation on foreign subsidies distorting the international market enter into force during this year 2023 and provide…
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The CJEU confirmed the lawfulness of the liability of online platforms to collect vat on total amounts due on electronic services in the recent fenix …
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It has been confirmed that SFDR level 1 (Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability…
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La liste des juridictions non coopératives à des fins fiscales de l’Union européenne (« UE ») a été mise à jour par le Conseil de l’Union européenne q…
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ESG stands for environmental, social, and governance (ESG) considerations. These are the criteria used to establish how sustainable a company’s busine…
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The NIS 2 Directive (EU 2022/2555 on measures for a high common level of cybersecurity across the Union) entered into force on 16 January 2023, amends…
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