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 15 January 2019, the House of Commons of the United Kingdom voted against the Withdrawal Agreement negotiated between the UK government and the Eur…
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On 18 January 2019, the Luxembourg VAT authorities published a new Circular (N°790), which clarifies the provisions of article 28, §3, of the VAT Law …
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In 2014, the Luxembourg legislator changed the procedural rules applicable to the exchange of information upon request, in tax matters.
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The Court of Justice of the European Union (CJEU) recently ruled that, unlike medicinal products, medical devices incorporating an ancillary drug subs…
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On 10 December 2018, the CJ issued its judgment in case Andy Wightman and others v Secretary of State for Exiting the European Union (C-621/18). …
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“Geo-blocking” designates the problem of customers not being able to buy goods and services from traders located in a different European Union (“EU”) …
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On 19 December 2018, the CJ issued its judgment in case Finanzamt B v A-Braueri (C-374/17). The case deals with a request made by A-Brauerei conc…
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On 5 December 2018, the new Luxembourg government was installed. Its policy program for the coming years includes, on the tax side, a further dec…
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The Court of Justice of the European Union (CJEU) recently ruled that, unlike medicinal products, medical devices incorporating an ancillary drug subs…
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Par son arrêt de ce jour (07.12), la Cour de justice de l’Union européenne, siégeant en assemblée plénière, a suivi son avocat général en reconnaissan…
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On 4 December, EU Court of Justice Advocate General Campos Sánchez-Bordona concluded that the United Kingdom may unilaterally withdraw its intention t…
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Further to the elections for Parliament held in October this year, the former ruling coalition between the liberal, ecological and socialist parties e…
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Luxembourg’s well-established reputation as a leading financial centre makes it a natural candidate for financial companies weighing their Brexit relo…
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Luxembourg corporate taxpayers can, upon request and under certain conditions, benefit from a reduction of the Luxembourg net wealth tax (NWT). One of…
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Luxembourg and France have started the ratification process of the new double tax treaty (“DTT”)they signed on 20March 2018. For the new&nbs…
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On 8 November 2018, the Court of Justice of the European Union (“CJEU”) released its decision in the C&D Foods Acquisition ApS case (C-502/17) con…
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Today, the Court of Justice of the European Union ("CJEU") decided that the taste of a food product is not eligible for copyright protection.
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VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in …
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In a decision of the German Federal Tax Court (GFTC) from 13 June 2018 (Decision I R 94/15 published on 17 October 2018), the GFTC ruled, among other …
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VAT on abort costs in case of an unsuccessful takeover bid is deductible, provided the buyer intended to supply management services for consideration …
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