On 28 October 2024, the EU Commission put forward a directive proposal (the…
On 5 November 2024, the Council adopted new measures aimed at modernising t…
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!
On 26 February 2018, the Commission published the non-confidential version of its October 2017 decision ordering Luxembourg to recover State…
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On December 20th 2017, the Court of Justice of the European Union (“ECJ”) rendered its judgment in the joined cases of Deister Hol…
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On 30 January 2018, the EU Commission issued a notice regarding the impact of Brexit in the field of customs and indirect taxation. In its …
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Pursuant to Article 100 of the VAT Directive calling on the European Council to review the scope of reduced VAT rates, the European Commission publish…
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In the new Circular of 8 December 2017 (the "Circular"), which replaces Circular L.G. – No. 61 of 12 February 2015 dealing with the issuing …
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On 6 December 2017, the Court of Justice of the European Union ("CJEU") rendered a long-awaited judgment in case C-230/16 opposing Coty Germ…
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In our newsletters Q1 and Q2 2017, we announced a paradigm shift in Luxembourg concerning the exchange of tax information on request by another EU mem…
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The most important tax-related changes for corporate taxpayers under the Budget Law ("Law") can be summarised as follows: Extension of the…
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On 20 December 2017, the Court of Justice of the European Union (CJEU) issued its judgment in joined cases Deister Holding AG (C-504/16) and…
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In a decision handed down on August 9th 2017 (docket No. 38981C), the Higher Administrative Court (Tribunal administratif) ruled on the tax treatment …
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The ruling of the Court of Justice of the European Union (CJEU) of 5 December 2017 on case C-42/17 "M.A.S. and M.B." is remarkable, as it went as far …
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On August 4th 2017, the Minister of Finance submitted a draft law to the Luxembourg Parliament, which intends to introduce a new intellectual pro…
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The Court of Justice of the EU (CJEU) has just ruled, in the context of a selective distribution system for luxury goods, that contractual clauses pro…
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On 5 December 2017, the Economic and Financial Affairs Council (ECOFIN) determined a list of 17 non-cooperative jurisdictions, i.e. the EU black list.…
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As announced by the Luxembourg Finance Minister in his presentation of the 2018 budget bill, the tax regime of stock option plans has been amended. On…
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On June 7th 2017, Luxembourg took part in the first signing session of the Multilateral Convention developed by the Organisation for Economic Co-…
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The Tax Bulletin for 2017, which you will find below (and which is available for download), gives an overview of the most significant tax developments…
Read MoreIntellectual property (hereinafter "IP") is a key factor in economic growth. In this respect, draft law n°7163 was tabled on 4 August (hereinafter "Pr…
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On September 21st 2017, the European Court of Justice (the “ECJ”) rendered its judgements in three different cases regarding the interpretation o…
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Regulation (EU) 2015/2421 of 16 December 2015 (the “Regulation”) amending Regulation (EC) No. 861/2007 establishing a European Small Claims Proce…
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