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Directive (EU) 2019-2121 on Cross-Border Conversions, Mergers and Demergers

Directive (EU) 2019-2121 on Cross-Border Conversions, Mergers and Demergers
24/01/2020

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.

 

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Mr. David Maria

The Luxembourg Double Tax Treaties Network
24/01/2020

List of double tax treaties in force and in negotiation as of 23 December 2019.

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Mr. David Maria

The Luxembourg Double Tax Treaties Network
24/01/2020

List of double tax treaties in force and in negotiation as of 23 December 2019.

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Mr. Bruno Gasparotto

VAT “Quick Fixes”: simplifications and challenges for Luxembourg businesses
22/01/2020

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. 

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New decision of the Court of Justice of the European Union on the expression of the annual percentage rate of charge in consumer credit agreements (Case C 290/19)

New decision of the Court of Justice of the European Union on the expression of the annual percentage rate of charge in consumer credit agreements (Case C 290/19)
13/01/2020

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

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CJ rules on restriction of eligibiltiy of energy tax rebate scheme

CJ rules on restriction of eligibiltiy of energy tax rebate scheme
26/12/2019

On 14 November 2019 the CJ issued a preliminary ruling in the (second) Dilly’s Wellnesshotel case (C-585/17). Austria decided to limit an existing energy tax rebate scheme to the manufacturing industry as of 2011.

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Rulings: Limitation of validity period

Rulings: Limitation of validity period
24/12/2019

On 14 October 2019, the Luxembourg 2020 draft budget law was tabled by the Finance Minister to the Parliament (“Draft Budget Law”).

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EU Council adopts VAT Implementing Regulation on new VAT rules for e-commerce

EU Council adopts VAT Implementing Regulation on new VAT rules for e-commerce
23/12/2019

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Luxembourg 2020 budget law introducing new tax measures and law implementing ATAD II passed

Luxembourg 2020 budget law introducing new tax measures and law implementing ATAD II passed
19/12/2019

Today, the budget law for 2020 and the law implementing into domestic law Council Directive (EU) 2017/952 of 29 May 2017 (“ATAD II”) have been passed by the Luxembourg Parliament.

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ATAD 2 Law adopted

ATAD 2 Law adopted
19/12/2019

On 19 December 2019, the Luxembourg Parliament adopted the law transposing the Council Directive (EU) 2017/952 of 29 May 2017 (the so-called “ATAD 2”) into Luxembourg law (“ATAD 2 Law”) (first constitutional vote)

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