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The EU Recovery Prospectus has been proposed by the European Commission in direct response to the Covid-19 pandemic The goal of the proposed Regulation which would amend Regulation (EU) 2017/1129 (the “ Prospectus Regulation”) as regards the EU Recovery prospectus and targeted adjustments for

On 17 September 2020, Advocate General Szpunar published his opinion in the case C-288/19 of the European Court of Justice (" ECJ") regarding the VAT regime applicable to the private use, by employees, of company cars. In the case at hand, a company established in the Grand Duchy of Luxembourg had

In its judgment handed down on 25 September 2020, the Lower Administrative Court ( Tribunal Administratif) considered the scope of hidden dividend distributions under Luxembourg law. In the case at hand, the taxpayer (a company) had booked in its 2013 and 2014 financial accounts provisions for

CONTEXTE Alors que la pandémie de coronavirus continue à avoir un impact sur la bonne gouvernance des sociétés et autres entités juridiques, le projet de loi 7673 (le Projet de Loi) propose l'extension des mesures permettant aux sociétés et entités juridiques qui y sont énumérées de tenir leurs

CONTEXT While the coronavirus pandemic situation continues to have an impact on the sound governance of companies and other legal entities, the bill of law 7673 (the Bill) suggested the extension of the measures enabling the companies and legal entities listed therein to hold their general meetings

On 15 July 2020, ESMA published its final report on guidelines on disclosure requirements (the “ Guidelines”) under Regulation (EU) 2017/1129 of 14 June 2017 on the prospectus to be published when securities are offered to the public or admitted to trading on a regulated market (the “ Prospectus