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 DAC 6 Update - Where European jurisdictions stand regarding implementation?

DAC 6 Update - Where European jurisdictions stand regarding implementation?
26/11/2019

DAC 6, the sixth amendment to the Directive on Administrative Cooperation (“DAC 6”) requiring so-called tax intermediaries to report, on a mandatory basis, certain cross-border arrangements is to be transposed by each Member State into domestic laws by the end of 2019

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Bill Affecting Luxembourg Tax Rulings Issued Before 1 January 2015

Bill Affecting Luxembourg Tax Rulings Issued Before 1 January 2015
12/11/2019

On 14 October 2019, the finance minister presented a bill on the 2020 budget (the “Bill”). The Bill includes inter alia tax provisions, one of which concerns tax rulings.

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General Court sets framework for the Commission to enforce arm’s length transfer pricing under State aid rules (Fiat and Starbucks)

General Court sets framework for the Commission to enforce arm’s length transfer pricing under State aid rules (Fiat and Starbucks)
12/11/2019

On 24 September 2019, the General Court upheld the Commission’s decision that Fiat had received unlawful State aid from Luxembourg, and at the same time annulled the decision which had found the same with respect to Starbucks in the Netherlands. Even though leading to different outcomes, these judgments support the Commission in its scrutiny of advance tax rulings on transfer pricing, explicitly confirming the possibility for the Commission to verify the arm’s length nature of transactions between related parties. 

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Luxembourg Budget 2020: Limitation of validity period of advanced tax agreements

Luxembourg Budget 2020: Limitation of validity period of advanced tax agreements
06/11/2019

The draft 2020 Luxembourg budget includes a proposal limiting the validity of advanced tax agreements issued before 1 January 2015.

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“Old” rulings, rule no more!

“Old” rulings, rule no more!
04/11/2019

Luxembourg Minister of Finance Pierre Gramegna has presented the Luxembourg government’s budget bill for year 2020 to the Luxembourg Parliament today (the Budget 2020 Bill). 

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Commission decision on Fiat ruling confirmed

Commission decision on Fiat ruling confirmed
28/10/2019

In a judgment   of 24 September 2019, the General Court of the European Union (“Court”) dismissed actions brought by Luxembourg and Fiat Finance and Trade (“FFT”) against a European Commission decision 

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Budget 2020: advance tax confirmations granted before 1 January 2015 no longer binding

Budget 2020: advance tax confirmations granted before 1 January 2015 no longer binding
22/10/2019

On 14 October, the Luxembourg government filed the 2020 budget bill with the Luxembourg parliament.

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Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019

Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019
22/10/2019

On 14 October 2019, the Luxembourg Government submitted the draft Budget Law for the year 2020 to the Luxembourg Parliament.

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The Luxembourg-France Double Tax Treaty – amending Protocol signed on 10 October

The Luxembourg-France Double Tax Treaty – amending Protocol signed on 10 October
21/10/2019

On 19 August 2019, the new Luxembourg-France Double Tax Treaty (“DTT”) came into force following finalisation of each country’s ratification procedures. 

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New Rules for the Digital Economy (and other Economies too...)

New Rules for the Digital Economy (and other Economies too...)
11/10/2019

The idea to tax the digital economy shifts slowly towards new taxation rights and new profit allocation rules that may affect more than just tech companies

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