Newsflashes

Le projet de loi 7791, visant à clarifier si les règles relatives à l’assistance financière contenues dans la loi luxembourgeoise sur les sociétés commerciales du 10 août 1915, telle que modifiée ( LSC) s'appliquent aux sociétés à responsabilité limitée ( Sàrl), comme expliqué précédemment dans la

The draft law 7791 aiming at clarifying whether the rules regarding financial assistance contained in the Luxembourg law on commercial companies of 10 August 1915, as amended ( LSC) shall apply to private limited liability companies ( SARL), as previously explained in the BSP publication " Amendment

On 28 July 2021, the CSSF issued Circular 21/778, regarding “ Update of the Circular CSSF 11/509 in accordance with Directive (EU) 2019/1160” (the “ Circular”); the Circular amends Circular CSSF 11/509 on “Notification procedures to be followed by a UCITS governed by Luxembourg Law to market its

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