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.
On 19 December 2019, the Luxembourg Parliament adopted the law transposing the Council Directive (EU) 2017/952 of 29 May 2017 (the so-called “ATAD 2”)…
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CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax if they are comparable to domestic pension funds (College Pension…
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On Monday 18 November 2019 the Dutch Authority for Consumers and Markets ("ACM") announced that the regulator had dawn raided several large traders in…
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On 10 July 2019, the CJ delivered its judgment in the case Kuršu zeme (C-273/18). The Latvian company SIA Kuršu zeme deducted input VAT charged to it …
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DAC 6, the sixth amendment to the Directive on Administrative Cooperation (“DAC 6”) requiring so-called tax intermediaries to report, on a mandat…
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On 24 September 2019, the General Court upheld the Commission’s decision that Fiat had received unlawful State aid from Luxembourg, and at the same ti…
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On 14 October 2019, the finance minister presented a bill on the 2020 budget (the “Bill”). The Bill includes inter alia tax provisions, one of which c…
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The draft 2020 Luxembourg budget includes a proposal limiting the validity of advanced tax agreements issued before 1 January 2015.
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Luxembourg Minister of Finance Pierre Gramegna has presented the Luxembourg government’s budget bill for year 2020 to the Luxembourg Parliament today …
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On 23 October 2019, the Luxembourgish Parliament (“Chambre de Députés”) published a draft law reintroducing the favourable tax relief regime for capit…
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In a judgment of 24 September 2019, the General Court of the European Union (“Court”) dismissed actions brought by Luxembourg and Fia…
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On 14 October 2019, the Luxembourg Government submitted the draft Budget Law for the year 2020 to the Luxembourg Parliament.
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On 14 October, the Luxembourg government filed the 2020 budget bill with the Luxembourg parliament.
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On 19 August 2019, the new Luxembourg-France Double Tax Treaty (“DTT”) came into force following finalisation of each country’s ratification procedure…
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The idea to tax the digital economy shifts slowly towards new taxation rights and new profit allocation rules that may affect more than just tech comp…
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On 9 October 2019, the OECD published a proposed unified approach to reform profit allocation rules (Pillar One of its working plan to address the tax…
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On 3 July 2019, the ECJ published a judgment (C‑316/18 University of Cambridge v HMRC) clarifying whether input VAT relating to fees, p…
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On 24 September 2019, the EU General Court upheld the Commission’s decision that Fiat received unlawful State aid from Luxembourg, and at the same tim…
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On 9 September 2019, the Luxembourg Finance Minister Pierre Gramegna and the United States (“U.S.”) Ambassador to Luxembourg exchanged ratification in…
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On 8 August 2019, the Luxembourg government tabled Bill No 7465 (the "Bill") implementing Council Directive (EU) 2018/822 ("DAC 6") on mandatory discl…
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