1,143 results found

On the basis of the constitutional principle of equal treatment, this difference of treatment has been challenged by a taxpayer before the Luxembourg jurisdictions.

the first bill of law ("ATAD Bill") implements the provisions of the Council Directive (EU) 2016/1164 – the so-called Anti-Tax Avoidance Directive ("ATAD"); and ...

On 19 July 2024, the Director of the Direct Tax Administration (the "DTA") issued a circular on the tax treatment of a simplified liquidation (dissolution without liquidation) carried out in accordance with article 1865bis of the Civil Code.

On 30 March 2020, the Luxembourg finance minister introduced a bill ("the bill") aimed at implementing European Union (EU) recommended preventive measures.

In a judgement dated 11 May 2021 (No. 42417 ), the Luxembourg Lower Administrative Court (Tribunal Administratif) challenges the qualification of contribution in account 115 for the purposes...

The provisions that are expected to have the most significant impact in particular on cross border investments and the main outstanding points that need clarification are summarised

Many of Luxembourg's double tax treaties indicate that the right to tax capital gains arising from a disposal of shares in a company—specifically a company that, at the time of the sale ...

To enhance Luxembourg's competitiveness and attractiveness for asset managers, the Luxembourg government has submitted bill No. 8590 (The Bill) to the Luxembourg parliament...

It's a common piece of dinnertime conversation, nowadays, to mention that big tech companies ought to pay their fair share of taxes.

On 10 November 2023, the Constitutional Court concluded that the minimum net wealth tax regime for companies holding predominantly financial assets is unconstitutional (n° 00185).

On 21 December 2023, the Court of Justice of the European Union (CJEU) rendered a decision (case C‑288/22 TP vs. Administration de l'enregistrement, des domaines et de la TVA)...

Dutch tax regulations concerning energy, sustainability and climate continue to evolve rapidly. We periodically publish an overview of these developments, and are happy to present our latest edition.

The question as to whether board members / independent directors were to be seen as VAT taxable persons has sparked extensive debates.

The VAT treatment of transfer pricing (TP) adjustments continues to present difficult challenges, as discussed in our previous newsflash...

In accordance with article 135 (1) (g) of Directive 2006/112/EC Member States must exempt from VAT "the management of special investment funds as defined by Member States".

The Council of the European Union recently updated its list of non-cooperative jurisdictions for tax purposes on 20 February 2024, which saw the removal of the Bahamas, Belize, Seychelles, and the Turks and Caicos Islands.

Regulation (EU) 2018/302 on addressing unjustified geo-blocking and other forms of discrimination ("Geo-blocking Regulation"), applicable as from 3 December 2018, sets out rules

On 26th September 2024, the Second Chamber of the Court of Justice of the European Union (the "CJEU"), in Case C‑432/23, ‘F SCS and Ordre des Avocats du Barreau de Luxembourg v Administration...