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…
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.
Dans un contexte d’évolution constante en matière entreprenariale et face à l’émergence de nouvelles activités sur le marché, la modification de la lé…
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On 19 September 2018, the EU Commission announced its decision in the McDonald's State Aid investigations. According to a press release1, th…
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On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussi…
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On 7 June 2017 Luxembourg and more than 70 other jurisdictions signed the multilateral instrument (“MLI”) to integrate base erosion and profit shiftin…
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On 11 June 2018, the Luxembourg VAT Authorities published Circular n° 765-1 providing additional guidelines on the VAT deduction right of partial VAT …
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On June 18th 2018, the Luxembourg government published a draft law implementing the first Anti-Tax Avoidance Directive (hereafter “ATAD”) into Luxembo…
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Following decisions of the Court of Justice of the European Union1 and of the French Conseil d’Etat2 dealing with virtual currencies (e…
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On 7 May 2018, the Luxembourg tax authorities released a circular introducing for Luxembourg corporate taxpayers some new reporting requirem…
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The bill of law n°7278 implementing the VAT group into Luxembourg law, as outlined in our previous Newsflash on 13 April 2018, was voted on 26 Ju…
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Today (25.07), the Court of Justice of the European Union ("CJEU") has rendered a long awaited decision in a dispute revolving around the supplementar…
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On 3 July 2018, the OECD launched a consultation on the transfer pricing of financial transactions by publishing the first draft of a new chapter of t…
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On 5 July 2018, the Court of Justice of the European Union (“CJEU”) released a welcome decision in the Marle Participations case (C-320/17) concerning…
Lire plusOn 20 June 2018, the Luxembourg Government filed the bill of law n°7318 (“Draft Law”) implementing the so-called Anti-Tax Avoidance Directive (“ATAD 1…
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The Luxembourg Tax Authorities (“LTA”) inserted in Form 500 “Corporate income tax, municipal business and net worth tax return for resident corporatio…
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Council Directive (EU) 2016/1164, the “Anti Tax Avoidance Directive” or «ATAD 1 » published on 12 July 2016, implements the OECD’s recommendation…
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Following the 2016 referendum vote and the formal withdrawal notification, the UK should in principle not be subject to European legislation as from 3…
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Yesterday (21 June 2018), the European Court ruled in favour of a Fidelity investment fund that had suffered Danish withholding tax at a higher rate t…
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Today (20.06), the draft law implementing the EU Anti-Tax Avoidance Directive (“ATAD”) was released. While the main purpose of the draft law is to imp…
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Algorithms is the hot topic in competition law. In June 2017, the OECD published a paper on the risk of collusion in the use of algorithms. This issue…
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On 20 December 2017, the Court of Justice of the European Union (CJEU) decided on two cases involving German anti-abuse legislation that denies a (par…
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