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ECJ paves the way for broader application of VAT-group

ECJ paves the way for broader application of VAT-group
19/04/2021

The ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than most EU countries currently apply. In line with previous rulings, the ECJ considers that the VAT group

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ECJ paves the way for broader application of VAT-group

ECJ paves the way for broader application of VAT-group
19/04/2021

The ‘M-GmbH’ ruling of the European Court of Justice (‘ECJ’), issued on 15 April 2021, paves the way for a broader application of the VAT group than most EU countries currently apply. In line with previous rulings, the ECJ considers that the VAT group

Read more
EU Recovery Prospectus: temporary fast-track to boost listed companies' COVID-19 recovery

EU Recovery Prospectus: temporary fast-track to boost listed companies' COVID-19 recovery
09/04/2021

In addressing the severe economic impact of the COVID-19 pandemic, the European legislator amended the existing Prospectus Regulation and introduced the new EU Recovery Prospectus.

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PSF advice to the European Commission on transition activities in the taxonomy

PSF advice to the European Commission on transition activities in the taxonomy
27/03/2021

On 19 March 2021, the Platform on Sustainable Finance (“PSF”) delivered its advice on transition financing requested by the Commission in January

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Council of the EU adopts DAC7

Council of the EU adopts DAC7
26/03/2021

DAC7 extends the existing EU tax transparency rules to digital platforms. Broadly speaking, it requires platform operators to report information on income earned by sellers on their platforms, and Member States to automatically exchange this information.

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DAC7 approved: New reporting obligations for digital platforms

DAC7 approved: New reporting obligations for digital platforms
23/03/2021

On 22 March 2021, the Council of the EU amended the directive on administrative cooperation (through the so-called “DAC7”) to expand reporting obligations and exchange of information to cover sales through digital platforms

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EU regulatory milestones timeline in 2021

EU regulatory milestones timeline in 2021
21/03/2021

The EU legislative machine is in full swing. We have put together a one page timeline to help you anticipate and keep track of the evolution of draft EU laws and of milestones in the lifecycle of EU acts, in selected areas

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REMINDER - Transitional period of Luxembourg’s former IP regime coming to an end

REMINDER - Transitional period of Luxembourg’s former IP regime coming to an end
15/03/2021

Luxembourg has an attractive IP regime offering an 80% tax exemption of net income and gains from qualifying IP assets.

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EU list of non-cooperative tax jurisdictions updated: Implications for Luxembourg taxpayers

EU list of non-cooperative tax jurisdictions updated: Implications for Luxembourg taxpayers
22/02/2021

Today, the EU Council updated the EU list of non-cooperative tax jurisdictions. The update is an important step as it directly impacts the scope of application of three different Luxembourg tax measures

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EU list of non-cooperative tax jurisdictions updated: Implications for Luxembourg taxpayers

EU list of non-cooperative tax jurisdictions updated: Implications for Luxembourg taxpayers
22/02/2021

Today, the EU Council updated the EU list of non-cooperative tax jurisdictions. The update is an important step as it directly impacts the scope of application of three different Luxembourg tax measures

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