Laura Simmonds

Senior Associate | Avocat

On 31 July 2025, the Belgian Constitutional Court referred a request for a preliminary ruling to the European Court of Justice (the “ ECJ”) on the compatibility of Council Directive 2022/2553 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and

On 8 May 2025, Advocate General Kokott (AG Kokott) handed down her Opinion in the case C-744/23, Т.P.T. v Financial Bulgaria’ EOOD on the Value-Added Tax (VAT) treatment of a contingency fee, paid in the event of a successful legal case. In the case at hand, a one-person law firm provided legal

On 27 February 2025, the Court of Justice of the European Union (CJEU) handed down a decision on the procedural rights of administrators which may be held jointly and severally liable for the VAT debts of the companies they administer. As a reminder, many Member States including Luxembourg provide