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.
Le 21 décembre 2016, la Cour de justice de l’Union européenne (ci-après « CJUE » ou la « Cour ») a rendu les arrêts très attendus World Duty Free et B…
Lire plus
On 21 December 2016, the Court of Justice of the European Union (CJ) rendered its judgement in the Commission v World Duty Free Group case (…
Lire plus
On 19 December 2016, the European Commission (Commission) published its final decision in the formal state aid investigation into two advance pricing …
Lire plus
On 13 December 2016, Luxembourg parliament has, in a first vote, adopted the bill of law to implement the European Directive 2016/881/EU on country-by…
Lire plus
On 24 November 2016, the Organisation for Economic Cooperation and Development (“OECD”) adopted the multilateral convention composed of the multilater…
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…
Lire plus
On 1 December 2016, the European Commission (“the Commission”) proposed changes to the EU VAT Directive for cross-border “B2C e-commerce”. The proposa…
Lire plus
Circular N° 781 (the “Circular”) regarding the VAT status of directors of companies as well as the VAT treatment of director’s fees was finally issued…
Lire plus
On 15 November 2016, the Luxembourg Parliament adopted the Law on certain rules governing actions for damages for competition law infringements and am…
Lire plus
This Year End Tax Bulletin summarises the most significant 2016 tax developments in our home markets, the Benelux and Switzerland, and highlights the …
Lire plus
On 24 November 2016, a group of more than 100 jurisdictions concluded negotiations on a multilateral instrument (“MLI”) that will modify the applicati…
Lire plus
In the interests of ensuring a smooth implementation and to ensure legal certainty for the industry, the European Commission has proposed today to pos…
Lire plus
As part of a Corporate Tax Reform Package, the EC has published four proposals for Council Directives. 1. Proposals to relaunch the Co…
Lire plus
On 25 October 2016 the European Commission presented 3 new proposals for Council directives. The first proposal amends the anti-tax avoidance directiv…
Lire plus
On 25 October 2016, the European Commission published a proposal for a Directive to neutralise hybrid mismatch structures involving third (non-EU) cou…
Lire plus
On June 21st 2016, the European Court of Justice (the “ECJ”) issued a ruling (C-393/15) on the possibility for a branch established in Poland to deduc…
Lire plus
This update aims to provide you with a practical overview of the most relevant changes resulting from the General Data Protection Regulation (GDPR), a…
Lire plus
‘25 October 2016; the European Commission published proposals for an EU corporation tax system for multinationals under which the Member States’ auton…
Lire plus
On August 2nd 2016, draft law 7031 introducing country-by-country reporting (the “Draft Law”) was submitted to the Luxembourg Parliament with the aim …
Lire plus
On 12 October 2016 the Luxembourg Finance Minister presented the budget law for 2017 to the Parliament (Chambre des Députés). The main tax-related pro…
Lire plus