Latest Newsflashes
Mar 16, 2021Sustainable Finance Insights Series - 10 | SFDR Final Report on Draft RTS
On 4 February 2021, the European Supervisory Authorities (ESAs) published their Final Report on draft Regulatory Technical Standards (hereinafter, the “ Draft RTS”) with regard to the content, methodologies and presentation of sustainability-related disclosures under Regulation (EU) 2019/2088
Mar 15, 2021Sustainability update
SFDR FINAL REPORT ON DRAFT RTS On 4 February 2021, the European Supervisory Authorities (ESAs) published their long awaited final report on draft regulatory technical standards (hereinafter, the “ Draft RTS”) with regard to the content, methodologies and presentation of sustainability-related
Mar 11, 2021Newsflash | Brexit and right to work checks: what new obligations lie on employers?
Employers have always been required to carry out right to work checks on all new recruits, for the purpose of evidencing a right to work in Luxembourg of their employees. Following the withdrawal of the UK from the EU with effect as of 31 January 2020, and the end of freedom of movement for certain
Mar 08, 2021Clarification of the VAT treatment on cars leased to non-resident employees
The ECJ’s decision (C-288/19) on the provision of vehicles by employers to employees residing abroad On 20 January 2021, the European Court of Justice (“ ECJ”) ruled on the place of taxation of the provision of company vehicles to employees residing in a Member State other than that of their
Mar 05, 2021ESMA’s proposed changes to the Transparency Directive in light of Wirecard case
On 3 March 2021, ESMA issued a letter addressed to the European Commission proposing modifications to Directive 2004/109/EC of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market
Mar 03, 2021VAT reimbursement | ECJ rules on limitation period in the event of irrecoverable debt.
In an order dated 3 march 2021, the European Court of Justice (“ECJ”) considered the lawfulness of a limitation period on the right to seek a reduction in the taxable amount in the case of cancellation, refusal or total or partial non-payment after the supply takes place. In the case at hand, the
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