On 27 November 2019, the European Parliament and the Council adopted Directive (EU) 2019/2121 (the "Directive") which amends the provisions of Directive (EU) 2017/1132 on cross-border mergers and creates harmonised rules on cross-border conversions and demergers.
List of double tax treaties in force and in negotiation as of 23 December 2019.
L’année 2019 a été marquée pour les sociétés luxembourgeoises par la mise en place du registre des bénéficiaires effectifs (le « RBE »), mis en place par la loi du 13 janvier 2019, entrée en vigueur le 1er mars 2019.
On 23 December 2019, the Luxembourg VAT authorities issued Circular n°799, outlining the main legislative changes in Luxembourg VAT law effective as from 1 January 2020.
Cet article reprend les principales jurisprudences qui ont marqué l'année 2019 en droit des sociétés.
On 20 December 2019 the Commission de Surveillance du Secteur Financier (the “CSSF”) published circular 19/733 (the “Circular”) implementing the IOSCO recommendations for liquidity risk management in collective investment schemes
Since 1 January 2020, the index applicable to employees' wages has been increased from 814,40. to 834,76. This results in a 2.5% raise of the gross salary paid to employees with Luxemburg Law subject employment contracts.
Following a request for a preliminary ruling from the Regional Court of Trnava, Slovakia in the context of proceedings between a consumer and a Slovakian bank regarding a consumer credit agreement, the Court of Justice of the European Union (CJEU) held, on 19 December 2019, that “Article 10(2)(g) of Directive 2008/48/EC of the European Parliament and of the Council of 23 April 2008 on credit agreements for consumers
From 1 January 2020, issuers on EU regulated markets falling under the scope of the Transparency Directive, will have to prepare annual financial reports in accordance with the new European Single Electronic Format (ESEF).
The directive (EU) 2019/2034 and regulation (EU) 2019/2033 on the prudential requirements of investment firms were published in the official EU journal introducing a new prudential regime for investment firms.
