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.
On 11 October 2017, and for the last time before next year’s parliamentary elections, the Luxembourg Finance Minister presented the budget bill for 20…
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On 4 October 2017, the European Commission (Commission) announced its decision that a 2003 advance pricing agreement, prolonged in 2011, enabled …
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The EU Council of Economy and Finance ministers (Ecofin) agreed at their meeting in Tallinn on 16 September 2017 that companies active in the ‘digital…
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On 6 September 2017, the Court of Justice of the European Union (CJEU) rendered a highly anticipated judgment in case C-413/14 P, opposing t…
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The judgement of the Court of Justice of the European Union (CJEU) of 16 May 2017 challenges the Luxembourg law of 25 November 2014 laying down the pr…
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How tackling in one go both the funding gap of the existing pension provisions, which has become a challenge due to the ageing populations in Europe a…
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Dans l’arrêt Berlioz Investment Fund SA contre le Directeur de l’administration des contributions directes en date du 16 mai 2017, la Cour de jus…
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With the development of the European Union (“EU”) and its four freedoms (i.e. capital, goods, services, and labour) cross-border movements have become…
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Yesterday (on 13 June 2017), the Court of Justice of the European Union dismissed Dextro Energy’s appeal against the General Court's decision upholdin…
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On 9 June 2017, the Swiss government confirmed the main parameters of a revised Swiss corporate tax reform package, the Tax Proposal 17 (TP 17). The m…
Lire plusSituated at the crossroad of Europe, the Grand-Duchy of Luxembourg is based on a dynamic and open economy which actively promotes the development of c…
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Further to the adoption of the Anti-Tax Avoidance Package including the first Anti-Tax Avoidance Directive (EU) 2016/1164 of 12 July 2016 (“ATAD”), th…
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On 7 June 2017, the OECD BEPS project reached its next milestone with the signing of the multilateral instrument (“MLI”) by 68 jurisdictions during a …
Lire plusSince the introduction of a law dated 21st December, 2007, a privileged Luxembourg tax regime exists for income and capital gains in relatio…
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On Tuesday 23 May 2017 the Council reached an agreement on the future adoption of the Council Directive on Double Taxation Dispute Resolution Mec…
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The question of the scope of the cost-sharing VAT exemption,also referred to in the Council Directive 2006/112/EC of 28 November 2006 a…
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The Court of Justice of the European Union (CJEU) will soon rule on the compliance of the Luxembourg law of 25 November 2014 laying down the procedure…
Lire plusOn 10 January 2017, the European Commission adopted a proposal for a Regulation1 to modernise rules on privacy protection in electronic communica…
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On 14 February 2017 the Luxembourg direct tax authorities (Administration des contributions directes – “ACD”) issued on a new circular no 45/2 – 152/1…
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On 3 March 2017, the Dutch Supreme Court asked preliminary questions to the Court of Justice of the European Union (“CJEU”), on the potential discrimi…
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