Newsflashes

In a ruling issued on November 8 th 2018 (C-502/17), the ECJ clarified the conditions for input VAT deduction on expenses incurred in the context of share disposal transactions. The plaintiff, C&D Foods Acquisition ApS (the “ Parent”), a Danish company, was the parent of Arovit Holding A/S, which

The 2018 legislative elections having delivered their results, the previous coalition formed by liberals (DP), socialists (LSAP) as well as ecologists (Déi Gréng) has been re-elected for another 5-year term. In the course of the coalition formation, a new coalition agreement ( projet de gouvernement

The CSSF has adopted on December 17 th 2018 the guidelines of the European Banking Authority on the notification of major operational or security incidents (EBA/GL/2017/10) (the “ EBA Guidelines”). CSSF Circular 18/704 (the “ CSSF Circular”) adopting the EBA Guidelines (attached as its Annex 1) is

The Chamber of Deputies of the Grand-Duchy of Luxembourg adopted on 1 August 2018 a law (hereinafter “ the Law”) modifying the law of 8 June 1999 on supplementary pension schemes. The Law aims at implementing a European Directive of 16 April 2014 on supplementary pension rights [1] (hereinafter “

By a decision of November 29 th 2018, the Luxembourg Higher Administrative Court ( Cour administrative) referred three questions to the European Court of Justice of (" ECJ") for a preliminary ruling concerning the former tax consolidation regime applicable in Luxembourg until 2015 and which provided

The Chamber of Deputies of the Grand-Duchy of Luxembourg adopted on 10 August, 2018 the law on the maintenance of the employment contract and the gradual return to work in the event of a long-term incapacity (“ the Law”). The modifications hereunder detailed will enter into force on 1 January, 2019