News & Articles

13/07/21

General Court of the CJ annuls State aid decision in Amazon case

The case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a…

06/07/21

VAT e-commerce package for B2C transactions

A VAT e-commerce package for business-to-consumer (B2C) transactions came into force as from 1 July 2021.

22/06/21

Favourable CJEU clarification on the VAT exemption for fund management services

On 17 June 2021, the Court of Justice of the European Union (CJEU) rendered its judgment in joined cases K (C-58/20) and DBKAG (C-…

22/06/21

Further guidance from the ECJ on VAT exemption for the management of special investment funds

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also en…

15/06/21

Future EU Directive tackling shell companies - ATAD 3

Gradually, economic substance has become a key element in an international context and is relevant for the application of national tax laws and double…

08/06/21

Tribunal de l'Union européenne : lorsque le Parlement européen se départit de la hiérarchie des normes

Une affaire très intéressante concernant plusieurs modifications litigieuses du régime de pension complémentaire (volontaire) des députés européens a …

07/06/21

New step towards the adoption of the public country-by- country reporting (CBCR) directive

On 1st June, the EU Council reached a provisional political agreement with the European Parliament’s negotiating team on the proposed directive on the…

04/06/21

VAT fixed establishment non-existing without staff

The European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. In t…

03/06/21

Political agreement reached on public country-by-country reporting

On 1 June 2021, the Council of the European Union (the “Council”) reached a political agreement with the European Parliament on the proposed directive…

02/06/21

Europe’s new Chief Prosecutor has her hands full from the outset

On 1 June 2021, the first supranational public prosecution authority, the European Public Prosecutor’s Office (“EPPO”), finally took office with the f…

01/06/21

La CJUE sanctionnée

Le Contrôleur Européen de la Protection des Données (EDPS) a reçu une plainte d’une personne concernée contre la Cour de Justice de l’Union Européenne…

27/05/21

EU Commission proposes a new tax framework

On 18 May 2021, the EU Commission published a Communication on Business Taxation for the 21st century (“the Communication”).

21/05/21

European Commission wants a unified tax rulebook for companies: is it realistic?

On 19 May 2021, the European Commission released a Communication, “Business taxation for the 21st Century”, which sets out both a short-term and a lon…

20/05/21

Far-reaching EU tax reform plans announced: what they could mean for corporate taxpayers

On 18 May 2021, the European Commission issued a communication on “Business Taxation for the 21st Century”. The announcements made therein are expecte…

17/05/21

Sustainable taxonomy in the aviation sector: European Commission publishes Steer’s study on projects and inves…

In the aviation sector, identifying "green" economic activities and projects is not an easy task. The European Commission has published Steer's study …

13/05/21

Portugal suspends the transfer of data to the United States

On 27 April, the Comissão Nacional de Proteção de Dados (CNPD), Portugal’s national data protection authority ordered the National Institue of Statist…

12/05/21

EU lower court annuls State aid decision in Amazon case but upholds finding of State aid in ENGIE case

On 12 May 2021, the General Court of the EU issued its judgments concerning the appeals brought by Amazon and Luxembourg, respectively ENGIE and Luxem…

04/05/21

Luxembourg Competition Council willing to review and refer M&A transactions to the European Commission

On 29 April 2021, following the release of the widely commented European Commission guidance on Art. 22 of the EU Merger Regulation (EUMR), the L…

30/04/21

An exequatur judgment does not circulate inside EU Member States – “Exequatur sur Exequatur ne vaut”

In a recent decision, the Court of appeal clarifies that it is for each Member State to decide for itself whether the enforcement of a foreign (non-EU…

30/04/21

New Circular regarding the mutual agreement procedure provided by double tax treaties signed by Luxembourg