Actualités et articles

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08/11/24
EU Commission adopted a DAC9 proposal to ease filing obligat…

On 28 October 2024, the EU Commission put forward a directive proposal (the…

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05/11/24
Council of the EU finally agrees on VAT in the digital age p…

On 5 November 2024, the Council adopted new measures aimed at modernising t…

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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.

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Plus d'actualités et d'articles

Double tax treaty between Luxembourg and Taiwan

The Grand Duchy of Luxembourg has ratified the first double tax treaty (the "Treaty") with Taiwan on 12 July 2014. Taiwan had already signed the Treat…

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Fourth amendment of the Luxembourg and France double tax treaty

The French and Luxembourg Finance Ministers signed, on 5 September 2014, a Protocol amending Article 3 (the "Protocol") of the France-Luxembourg doubl…

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The Luxembourg Double Tax Treaties Network

10 October 2014. New tax treaty with Isle of Man is in force as of 05 August 2014 and will be applicable as of 01 January 2015 (Mémorial A 190, 10 Oct…

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New rules on granting rulings and change to transfer pricing provisions

A bill of law (reference number 6722) (the "Bill") was lodged with the Luxembourg Parliament on 16 October 2014, referred as the "package for the…

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Tax treaties news

On 19 May 2014, the Luxembourg Government issued a press release stating that Luxembourg and France have agreed to continue talks to negotiate and sig…

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Court of Justice: 10% maximum applies to fine imposed on undertaking for its own behaviour, even if it was sub…

On 4 September 2014, the Court of Justice handed down its judgment in the fasteners cartel (Case C-408/12 P). Although most of the appellants' claims …

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EXIT TAX

In September 2012, the European Commission introduced an infringement procedure against Luxembourg as certain provisions of Luxembourg tax law concern…

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The tax authorities officially accept the use of a foreign currency as functional currency

On 16 June 2014, the Luxembourg direct tax authorities (Administration des contributions directes) released a circular letter L.G.-A n°60 (the "Circul…

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Luxembourg ratifies the multilateral convention on mutual administrative assistance in tax matters

In 2013, automatic exchange of information was endorsed as the new global standard for exchange of information. Earlier this year, the OECD released t…

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Nouvelles règles européennes pour le financement de projets importants d’intérêt européen commun

La Commission européenne a adopté le 13 juin 2014 de nouvelles règles pour soutenir les projets importants d'intérêt européen commun.  

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European Court of Justice declares the Data Retention Directive invalid

In its decision of 8 April 2014, the European Court of Justice ("ECJ") declared the Data Retention Directive 2006/24/EC (the "Directive") invalid. The…

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Single supervisory mechanism ("SSM")

On 14 May 2014, two regulations issued by the European Central Bank (“ECB”) within the framework of the SSM were published in the Official Journal of …

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Nouvelles règles européennes pour le financement de projets importants d’intérêt européen commun

La Commission européenne a adopté le 13 juin 2014 de nouvelles règles pour soutenir les projets importants d’intérêt européen commun.

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Municipalities are allowed to levy fees at cost when an individual exercises its right of access

On 12 December 2013, the European Court of Justice (“ECJ”) delivered an interesting judgment on the amount of charges municipalities are allowed to le…

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Modification favorable du régime fiscal des salariés hautement qualifiés venant travailler au Luxembourg

L’Administration des Contributions directes a modifié le régime fiscal particulier applicable aux salariés hautement qualifiés en amendant sa circulai…

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Functional Currency for Luxembourg Tax Purposes

On June 16, the Luxembourg tax authorities issued long-awaited published regulations (Circulaire du directeur des contributions L.G.-A nr 60 du 16 jui…

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Competition law - recent developments

The Commission adopts new general block exemption regulation for state aid and new guidelines for state aid in the area of environmental protection …

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Les conditions d'obtention des certificats complémentaires de protection précisées par la Cour de Justice Euro…

Le 12 décembre dernier, la Cour de Justice Européenne a rendu trois arrêts visant à interpréter les conditions d'obtention d'un certificat complémenta…

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General Court dismisses Faci's appeal in heat stabilizers cartel

On 20 March 2013, the General Court ("GC") handed down its judgment in Case T-46/10 Faci v Commission concerning an appeal in the heat stabilizers car…

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Important step towards the VAT exemption of investment advice for funds

On 8 November 2012, the Advocate General ("AG") released his conclusions before the Court of Justice of the European Union ("CJEU") in the "…

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