Newsflashes

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

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

On 4 June 2019, the European Securities and Markets Authority (“ ESMA”) published updated questions and answers documents (“ Q&A”) on the application of the Alternative Investment Fund Managers Directive (“ AIFMD”) and the Undertakings for Collective Investment in Transferable Securities Directive (

On 29 May 2019, ESMA updated its Q&A on the Markets in Financial Instruments Directive 2014/65/EU of 15 May 2014 (“ MiFID II”) and on the markets in Financial Instruments Regulation No. 600/2014 of 15 May 2014 (“ MiFIR”), and more specifically, its Q&A on investor protection and intermediaries (the

On 24 May 2019, government ministers approved the filing of the draft law providing for a transposition of Directive (EU) 2018/1910 of 4 December 2018 regarding the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States (the "