Newsflashes

Last July, Draft Law No. 7861 (the “ Draft Law”) was published containing proposed amendments to the Law 17 April 2018 (the “ Benchmark Law”) that had implemented Regulation (EU) 2016/1011 of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the

In a judgment dated 3 June 2021, the European Court of Justice (“ ECJ”) ruled that own staff is required for a finding of “fixed establishment” within the meaning of Directive 2006/112/EC as amended (the “ VAT Directive”). Facts of the case In the case at hand, a Company with registered office and

On 8 April 2021, the Supreme Administrative Court ( Verwaltungsgerichtshof) of Austria submitted several questions to the European Court of Justice (the “ ECJ”) for a preliminary ruling in connection with invoicing requirements under the EU VAT rules for intra-Community triangular transactions (case

On 23 July 2021, the Luxembourg Minister of Labour filed a draft law No. 7864 (hereafter the “ Draft Law”) with the Luxembourg Parliament ( Chambre des Députés) aimed at introducing into the Luxembourg Labour Code new provisions on the protection of employees against moral harassment at work

On 26 July 2021, the law of 21 July 2021 transposing the directive (UE) 2019/1160 of the European Parliament and of the Council of 20 June 2019 amending Directives 2009/65/EC and 2011/61/EU with regard to cross-border distribution of collective investment undertakings (the “ Directive”) and amending

On 11 May 2021, the Lower Administrative Court ( Tribunal administratif) ruled that contributions to the Account 115 should not be taken into account when determining whether the acquisition price of shares necessary to qualify for the participation exemption regime for withholding tax has been