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…
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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.
Yesterday (15 May), the European Commission sent 2 letters of formal notice to Luxembourg relating to securitisation, one objecting to more heavy tax …
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On 8 May 2020, as a result of the COVID-19 pandemic, the EU Commission proposed a three-month postponement of the starting date for the filing and exc…
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On 23 March 2020, the European Competition Network (ECN), of which the European Commission and the national competition authorities of all EU Member S…
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On 23 April 2020, the European Union adopted Regulation (EU) N° 2020/558 on specific measures to provide exceptional flexibility in the use of Europea…
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On 3 April 2020, the OECD Secretariat issued its analysis on tax treaties and the impact of the COVID-19 crisis. The guidance deals with (a) concerns …
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A new bill seeks to grant a one-year extension for claims whose collection is entrusted to the Luxembourg tax authorities (such as direct taxes and so…
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Whilst some countries have had comprehensive rules on controlled foreign corporations for years, Luxembourg only introduced such rules recently, furth…
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On 2 April 2020, the European Court of Justice ("ECJ") (Case-458-18) ruled that a company incorpored in Gibraltard an subject to Gibraltar C…
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The coronavirus has spread around the globe and the scale of the threat faced today underlines the imperative need for coordinated restriction measure…
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Further to the Luxembourg government’s decision to introduce several tax measures in favour of legal and natural persons, as announced on 17 March 202…
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On 8 April 2020, Luxembourg Parliament released the draft law n°7555 addressing the extension of deadlines in fiscal, financial and budgetar…
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The European Commission adopted on 19 March 2020 the adapted Temporary Framework to allow Member States to grant more generous aid over a longer perio…
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On 30 March 2020, the Luxembourg government published a bill of law with number 7547 (the “Bill”) to deny the tax deductibility of interest and royalt…
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On 30 March 2020, the Luxembourg finance minister introduced a bill ("the bill") aimed at implementing European Union (EU) recommended preventive meas…
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On 2 April 2020, the Court of Justice of the European Union (“CJEU”) rendered a judgment (C-567/18) clarifying the potential liability of Amazon and o…
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On 30 March 2020, the Luxembourg government filed Bill of law No 7547 implementing certain guidelines approved by the EU Council on 5 December 20…
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Tax payment deadlines been extended Companies and self-employed individuals deriving their income from a commercial, agricultural, forestry, or liber…
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Yesterday (26 March), the Luxembourg Government adopted a draft law amending the Luxembourg income tax law so as to deny, in Luxembourg, the deduction…
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On 11 March 2020, Advocate General Pikamäe (the “AG”) of the Court of Justice of the European Union (the “CJEU”) released his opinion in the BlackRock…
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The Covid-19 outbreak has been declared a public health emergency of international concern by the World Health Organization, causing unprece…
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