Newsflashes

On 16 April 2019, the European Parliament adopted legislative resolutions on the proposal for a directive of the European Parliament and of the Council amending directives 2009/65/EC and 2011/61/EU with regard to cross-border distribution of collective investment undertakings (the “ Proposal”). The

La loi du 10 août 2016 portant modernisation de la loi modifiée du 10 août 1915 concernant les sociétés commerciales a introduit une nouvelle action dite « action sociale minoritaire. » Aux termes de l’article 444-2 de la loi sur les sociétés commerciales (« LSC »), une action en justice peut

Background The EU Parliament and Council issued a proposal to amend the Cross Border Distribution Regulation ( see article) in order to amend the existing Regulation (EU) 2014/1286 of the European Parliament and of the Council relating to the key information documents for packaged retail and

The deadline for transposition of Directive (EU) 2017/828 amending Directive 2007/36/EC as regards the encouragement of long term shareholder participation (the “ Shareholders Rights Directive II ”) expired on June 10, 2019. The Shareholder Rights Directive II aims to enhance shareholder

On 13 June 2019, the ECJ published its judgment in the IO vs Inspecteur van de rijksbelastiengsdienst case (C-420/18) and clarified that the member of a foundation’s supervisory board does not qualify as a VAT taxable person as he does not independently exercise an economic activity. The foundation

On 4 June 2019, the Luxembourg Higher Administrative Court ( Cour Administrative) handed down a judgment on the application of the intellectual property partial exemption regime. In the case at hand, an individual resident taxpayer holds various patents, including the one at issue in the present