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.
This bill most notably aims to implement Council Directives 2014/86/EU and 2015/11/EU amending Directive 2011/96/EU (so-called Parent-Subsidiary Direc…
Lire plusOn 17 August 2015, the Luxembourg Parliament issued the Bill of Law n°6860regarding the transposition of Directive 2013/50/EU(1) of the European Parli…
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On 18 June 2015, Austria and Luxembourg signed an amending exchange of notes regarding adjustments concerning the new exchange of information procedur…
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The Advocate General (the “AG”) of the European Court of Justice (the “ECJ”) has recently published his opinion in the Mapfre Warranty SpA case (C-584…
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On 16 March 2015, Belgium and Luxembourg signed a mutual agreement (the “Mutual Agreement”) regarding the problem of the right of taxation of salaries…
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On May 22nd 2015, the European Securities and Markets Authority published its opinion to the EU institutions on the impact of Regulation 648/2012 (“EM…
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On 10 July 2015, the Government council adopted a bill containing various new tax measures (the “Bill”). The Bill itself has not yet been published bu…
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On May 20th 2015, Advocate General Juliane KOKOTT (the “AG”) published her opinion in the Fiscale Eenheid X case (C-595/13). Whereas Council Directive…
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On July 1st 2015, the draft law n°6798, the aim of which is to approve and ratify the FATCA intergovernmental agreement (“IGA”) signed on March 28th 2…
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Drones, also known as unmanned aerial vehicles or remotely piloted aircraft (RPA), are not new. Indeed, drones were first developed in the '50s and ha…
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The European Securities and Markets Authority (ESMA) opened on May 11th 2015, a consultation seeking views on proposed regulatory technical standards …
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On 2 April 2015, the Luxembourg government approved the double tax treaties with Andorra, Croatia, Estonia, Singapore and the protocols to the tax tre…
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A first consultation on risk-mitigation techniques for non-centrally cleared OTC-derivative contracts (“First Draft RTS”) under Regulation 648/2012 on…
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On 12 February 2015, the Luxembourg tax administration issued tax circular L.G. – A. 61 concerning the procedure and conditions for Luxembou…
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On May 12th 2015, the European Securities and Markets Authority (“ESMA”) published an updated version of its questions and answers (“Updated Q&A”)…
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On June 23rd 2015 the European Banking Authority, the European Insurance and Occupational Pensions Authority and the European Securities and Markets A…
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In line with its agenda aiming to combat tax evasion or “aggressive” forms of tax planning, the European Commission (the “Commission”) presented a&nbs…
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Regulation 2015/760 (the “Regulation”) on European Long-Term Investment Funds (“ELTIF”) was published on May 19th 2015 in the official journal of the …
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As one of the three pillars1 of the investment plan for Europe (‘plan Juncker’), the EFSI will play a central role in mobilising investments in t…
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Over the coming six months, Linklaters will be closely monitoring and analysing political and legislative developments during Luxembourg’s presidency …
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