News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Luxembourg legal scene

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08/11/24
EU Commission adopted a DAC9 proposal to ease filing obligat…

On 28 October 2024, the EU Commission put forward a directive proposal (the…

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05/11/24
Council of the EU finally agrees on VAT in the digital age p…

On 5 November 2024, the Council adopted new measures aimed at modernising t…

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Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.

It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Luxembourg and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!

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More News & Articles

Consequences of a no-deal Brexit on personal data transfers to the UK

On 15 January 2019, the House of Commons of the United Kingdom voted against the Withdrawal Agreement negotiated between the UK government and the Eur…

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VAT Circular on transactions between related parties

On 18 January 2019, the Luxembourg VAT authorities published a new Circular (N°790), which clarifies the provisions of article 28, §3, of the VAT Law …

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Constitutional Court to rule on the compatibility of the procedure for exchange of information with the rule o…

In 2014, the Luxembourg legislator changed the procedural rules applicable to the exchange of information upon request, in tax matters.

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CJEU Denies SPC for Medical Devices Incorporating an Ancillary Active Ingredient

The Court of Justice of the European Union (CJEU) recently ruled that, unlike medicinal products, medical devices incorporating an ancillary drug subs…

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CJ rules that UK may unilaterally withdraw from Brexit (Wightman and others)

On 10 December 2018, the CJ issued its judgment in case Andy Wightman and others v Secretary of State for Exiting the European Union (C-621/18). …

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Regulation (EU) 2018/302 on geo-blocking now applicable

“Geo-blocking” designates the problem of customers not being able to buy goods and services from traders located in a different European Union (“EU”) …

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State Aid/WTO CJ rules that exemption from real estate transfer tax in the context of a restructuring within a…

On 19 December 2018, the CJ issued its judgment in case Finanzamt B v A-Braueri (C-374/17). The case deals with a request made by A-Brauerei conc…

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Luxembourg tax update: tax policy of the new government and update on ATAD implementation

On 5 December 2018, the new Luxembourg government was installed. Its policy program for the coming years includes, on the tax side, a further dec…

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CJEU Denies SPC for Medical Devices Incorporating an Ancillary Active Ingredient

The Court of Justice of the European Union (CJEU) recently ruled that, unlike medicinal products, medical devices incorporating an ancillary drug subs…

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Brexit: the UK may unilaterally back out

In today’s judgment (07.12), the Court of Justice of the European Union, sitting in full court, has followed the opinion of its Advocate General by re…

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Preliminary opinion of EU Court of Justice suggests that United Kingdom could still avoid Brexit

On 4 December, EU Court of Justice Advocate General Campos Sánchez-Bordona concluded that the United Kingdom may unilaterally withdraw its intention t…

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New tax measures revealed in the coalition agreement published by the future government – ATAD Bill amendments…

Further to the elections for Parliament held in October this year, the former ruling coalition between the liberal, ecological and socialist parties e…

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Brexit relocations: The view from CMS Luxembourg

Luxembourg’s well-established reputation as a leading financial centre makes it a natural candidate for financial companies weighing their Brexit relo…

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Only one month left to reduce 2018 net wealth tax liability

Luxembourg corporate taxpayers can, upon request and under certain conditions, benefit from a reduction of the Luxembourg net wealth tax (NWT). One of…

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Luxembourg and France launch the ratification procedure of their new tax treaty – Will the new treaty become a…

Luxembourg and France have started the ratification process of the new double tax treaty (“DTT”)they signed on 20March 2018. For the new&nbs…

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CJEU: Open door for VAT recovery on transaction costs in case of share disposal

On 8 November 2018, the Court of Justice of the European Union (“CJEU”) released its decision in the C&D Foods Acquisition ApS case (C-502/17) con…

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CJEU doesn't like the taste of copyright

Today, the Court of Justice of the European Union ("CJEU") decided that the taste of a food product is not eligible for copyright protection.

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CJEU: VAT on share disposal costs recoverable in certain cases

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in …

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The German Federal Tax Court limits German CFC rules and anti-abuse provisions to wholly artificial arrangemen…

In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other …

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ECJ: VAT on abort costs fully deductible

VAT on abort costs in case of an unsuccessful takeover bid is deductible, provided the buyer intended to supply management services for consideration …

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