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The Ministry of Finance of the United Arab Emirates (“UAE”) recently releas…
On 15 January 2025, the Inclusive Framework (“IF”) on Base Erosion and Prof…
Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
When submitted a request for a preliminary ruling, the Court of Justice of the European Union (CJEU) is expect to answer questions – not raise too man…
Lire plusL’intégration des économies et des marchés nationaux a connu une accélération marquée ces dernières années, mettant à l’épreuve le cadre fiscal …
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Despite the delay to Level II1 announced by the European Commission (“EC”) at the beginning of the summer 2021, the last few months have been bus…
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On 22 October 2021, the European Supervisory Authorities or ESAs (EBA, EIOPA and ESMA) presented the European Commission with their Final Report…
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The ongoing energy price crisis in the aftermath of COVID-19, which has curtailed industrial production and left consumers across Europe facing higher…
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Recently, an Advocate General’s opinion (the “Opinion”) on Finnish CJEU case C-342/20 (the “Case”) has been published.
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On 8 October 2021, 136 out of 140 members of the OECD/G20 Inclusive Framework officially agreed on certain key parameters to reallocate some taxing ri…
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Our tax litigation team recently had the opportunity to assist a taxpayer in an appeal for the reversal of a decision issued by the Luxembourg tax adm…
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The case concerned a Jersey-based company, Titanium Ltd (‘Titanium’), involved in real estate and asset management activities.
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The French tax authorities made a request for exchange of information to the Luxembourg tax authorities aiming at the bene cial owners of the Lux…
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On 10 August 2021, the Luxembourg Tax Authorities issued a new circular I.C.C n° 31 clarifying the application of carried forward tax losses and the d…
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In its decision C-931/19 (“Titanium case”), the Court of Justice of the European Union (“CJEU”) ruled that a foreign company should not be considered …
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In a judgment dated 2 September 2021 in Komstroy v Moldova (Case C-741/19), the Court of Justice of the European Union (“CJEU”) has hel…
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At the end of 2020, the OECD aimed at addressing and coming to a successful conclusion on tax challenges arising from globalisation and the digitalisa…
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The European Commission takes a hard line against online platforms, dual distribution and MFNs
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The case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a…
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A VAT e-commerce package for business-to-consumer (B2C) transactions came into force as from 1 July 2021.
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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-…
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The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also en…
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Gradually, economic substance has become a key element in an international context and is relevant for the application of national tax laws and double…
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