Newsflashes

On 8 September 2022, the Court of Justice of the European Union (the “ ECJ”) issued a judgment in case C-98/21 concerning the right to deduct input VAT for a holding company making shareholder contributions-in-kind, by providing services to the benefit of its subsidiaries. Facts of the case The

Context On 5 April 2022, Advocate General Rantos opined in a pending preliminary ruling ( i.e., Case C-694/20) submitted by the Belgian Constitutional Court to the European Court of Justice (“ ECJ”) on the validity of the provisions of the EU Council’s Directive 2018/822 (“ DAC6” or the “ Directive”

Context On 30 September 2022, the Government Council having regard to the inflationary pressures due to the current economic environment, which continues to weigh on households, including those with a lower income, gave its approval to the draft law No. 8076 (the " Draft Law"), which, once it will

On 20 September 2022, the CSSF published an FAQ on Cross Border Distribution of Funds - Guidance on Marketing Communication (the “ FAQ”) which aims to address a number of key aspects of the application of Article 4 of the regulation 2019/1156 of the European Parliament and of the Council of 20 June

On 7 July 2022, the European Court of Justice (“ ECJ”) decided on case C-194/21 c oncerning the adjustment of input VAT deductions within the meaning of Articles 184 and 185 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (“ VAT Directive”). Background

On 6 July 2022, the European Commission (the “ Commission”) announced a public consultation on tackling the role of intermediaries (referred to as " Enablers") in facilitating complex tax schemes. The consultation period runs from 6 July through 12 October 2022 and aims at collecting feedback on