Newsletters & Newsflashes

On 9 December 2021, the European Court of Justice (“ ECJ”) decided on case C ‑154/20 concerning the material requirements for the deduction of input VAT. In the current case, the main question was to rule on the ways to demonstrate and prove that the supplier of the service is a taxable person

The case that led to the decision rendered by the European Court of Justice (the “ ECJ”) on 25 November 2021 in case C-437/19 concerns a request for exchange of information by the French tax authorities aiming at identifying the shareholders and ultimate beneficial owners of a Luxembourg public

Background Reverse Hybrid Entity Rule introduced in Luxembourg by the law of 20 December 2019 (hereafter the “ ATAD II Law”) implementing Council Directive (EU) 2017/952 of 29 May 2017, regarding hybrid mismatches with third countries (hereafter “ ATAD II Directive”) will apply as of 1 January 2022

Tax measures presented in the Draft Budget Bill On 13 October 2021, the Luxembourg Finance Minister presented its 2022 draft Budget Bill (hereinafter the “ Draft Law ”), which includes no major tax reform consistent with the announcement made earlier this year to postpone the tax reform

On 15 September 2021, the Lower Administrative Court issued four decisions on the lack of competence of the Luxembourg Direct Tax Authorities (hereinafter “ ACD”) to supervise family asset management companies (hereinafter “ SPFs”). According to the law of 11 May 2007 on the creation of SPFs

Context On 10 August 2021, the Luxembourg Tax Administration issued an administrative circular ICC No.31 (the “ Circular”) providing further clarifications in respect of the treatment of loss carryforwards in the field of municipal business tax (“ MBT”). Background Paragraph 9bis of the Municipal

The Luxembourg Government has once again reached agreements on an “exceptional measure” with the Belgian, French and German Governments regarding the taxation of Belgian, French and German cross-border commuters normally working in Luxembourg and now teleworking from their homes. As a result, as of

On 17 August 2021, the Luxembourg government introduced a draft law amending among others the amended law of 19 December 2008 on inter-administrative and judicial cooperation and the reinforcement of the means of the direct tax authorities ( Administration des contributions directes) (the " ACD")

On 28 July 2021, the Luxembourg Tax Administration (“ LTA”) published Circular L.G.-A n o 67 setting out general guidance on the application of administrative fines in cases of tax fraud, criminal fraud and the cooperation between the tax administration and the judicial authorities (the “ Circular”)

In a judgment dated 3 June 2021, the European Court of Justice (“ ECJ”) ruled that own staff is required for a finding of “fixed establishment” within the meaning of Directive 2006/112/EC as amended (the “ VAT Directive”). Facts of the case In the case at hand, a Company with registered office and

On 8 April 2021, the Supreme Administrative Court ( Verwaltungsgerichtshof) of Austria submitted several questions to the European Court of Justice (the “ ECJ”) for a preliminary ruling in connection with invoicing requirements under the EU VAT rules for intra-Community triangular transactions (case

On 11 May 2021, the Lower Administrative Court ( Tribunal administratif) ruled that contributions to the Account 115 should not be taken into account when determining whether the acquisition price of shares necessary to qualify for the participation exemption regime for withholding tax has been