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Chronicle of a death foretold : the debt tax bias

Chronicle of a death foretold : the debt tax bias
20/05/2022

The EU Commission published its already much-debated DEBRA proposal on 11th May 2022, in her move to re-vamp again the tax environment in which corporate taxpayers try to navigate

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Chronicle of a death foretold : the debt tax bias

Chronicle of a death foretold : the debt tax bias
20/05/2022

The EU Commission published its already much-debated DEBRA proposal on 11th May 2022, in her move to re-vamp again the tax environment in which corporate taxpayers try to navigate

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EU Commission issues draft DEBRA directive providing a debt-equity bias reduction allowance

EU Commission issues draft DEBRA directive providing a debt-equity bias reduction allowance
17/05/2022

On 11 May 2022, the EU Commission issued a draft directive proposing a debt-equity bias reduction allowance (the “DEBRA Proposal”). The DEBRA Proposal lays down rules (i) to provide, under certain conditions,

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The EU nears new rules to curb unfair competition from foreign subsidies

The EU nears new rules to curb unfair competition from foreign subsidies
16/05/2022

The EU is on course to secure new powers that will enable the Commission to review market-distorting subsidies from outside the block. The EC’s much debated proposal, published last year (see our reporting here), aims to fill a gap in the EC’s policy toolbox

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European Commission proposes a debt-equity bias reduction allowance (DEBRA)

European Commission proposes a debt-equity bias reduction allowance (DEBRA)
13/05/2022

On 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a notional deduction on growth in equity

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European Commission proposes a debt-equity bias reduction allowance (DEBRA)

European Commission proposes a debt-equity bias reduction allowance (DEBRA)
13/05/2022

On 11 May 2022, the European Commission published a Directive proposal to tackle the tax bias in favour of debt funding. The proposal includes both a notional deduction on growth in equity

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Publication of the Commission Delegated Regulation (EU) with regard to regulatory technical standards on SFDR and Taxonomy Regulation

Publication of the Commission Delegated Regulation (EU) with regard to regulatory technical standards on SFDR and Taxonomy Regulation
06/05/2022

After the entry into force of the Regulation (EU) 2019/2088 on sustainability‐related disclosures in the financial services sector on 10 March 2021 ("SFDR"), supplemented by the Regulation (EU) 2020/852

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Decision of the Court of Cassation on the deductibility of VAT incurred on general expenses

Decision of the Court of Cassation on the deductibility of VAT incurred on general expenses
04/05/2022

In a recent decision, the Luxembourg Supreme Court (Cour de cassation) rejected an appeal (pourvoi en cassation) lodged by Luxembourg VAT authorities (Administration de l’enregistrement, des domaines et de la TVA, “AEDT”) against a decision of the Court of Appeal (Cour d’appel).

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New tax on Luxembourg real estate assets: first compliance deadline on 31 May 2022 for investment funds

New tax on Luxembourg real estate assets: first compliance deadline on 31 May 2022 for investment funds
29/04/2022

On 20 January 2022, the Luxembourg tax authorities (the LTA) published the circular PRE_IMM n°1 (the Circular) which clarifies the provision related to the new real estate tax (RET) introduced by the 2021 budget law.

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Disproportion between costs and income does not prevent input VAT recovery

Disproportion between costs and income does not prevent input VAT recovery
28/04/2022

The Luxembourg Court of Cassation had the opportunity to adjudicate at last instance on a condition for the right to deduct VAT asserted by the Luxembourg VAT authorities. 

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