Sophie Labruyère

Senior Associate | Avocat

Key takeaways On 6 February 2024, the Luxembourg Higher Administrative Court denied the benefits of the Luxembourg participation exemption to participations which had been lent by a Luxembourg-resident capital company to third-parties as “ créances-titres ”. Facts at hand In the case at hand, a

Key takeaways The Luxembourg tax authority published a “frequently asked question” (“ FAQ”) on 7 December 2023 providing guidance on application of the new EU obligations of digital platform operators (Council Directive (EU) 2021/514) on administrative cooperation in the field of taxation

Key takeaways On 7 September 2023, the European Court of Justice (“ ECJ”) issued its ruling in case C-453/22 where a VAT taxable person has been considered entitled to recover overpaid VAT from VAT authorities directly when the latter is not in a position to recover such overpaid VAT from its