Newsletters & Newsflashes

On 8 June 2020, the Luxembourg government introduced a draft law on the value-added tax (“ VAT”) regime for distance sales between businesses and consumers (“ B2C”) within the EU primarily implementing the EU VAT Directive on distance sales (Directive EU/2017/2455, the “ Directive”) into the

In its judgment dated 14 May 2020, the European Court of Justice (hereinafter “ ECJ”) found the Luxembourg fiscal unity regime to be contrary to the freedom of establishment and the freedom to provide services. The Higher Administrative Court ( Cour administrative) initially submitted three

Multilateral instrument ("MLI") The Luxembourg tax authorities recently confirmed, in a newsletter issued on 8 June 2020, their intention to publish coordinated versions of the currently enforceable double tax treaties, depicting the changes due to the Multilateral Instrument (hereafter “ MLI”) and

On 12th June 2020, the Luxembourg Constitutional Court handed down an anticipated decision regarding the regime on collective taxation of married couples and its alleged discrimination of persons registered as partners under the regime of the law of 9 July 2004. Indeed, article 3 (d) of the

On 14 May 2020, the European Commission decided to send two letters of formal notice to Luxembourg. The first one relates to the incorrect transposition of the interest limitation rule of the Anti-Tax Avoidance Council Directive (EU) 2016/1164 (“ ATAD”). The second letter addresses discriminatory

On 8 May 2020, the European Commission published a proposal to amend Directive 2011/16 of 15 February 2011 on administrative cooperation in the field of taxation in order to defer certain time limits for the filing and exchange of information in the field of taxation due to the COVID-19 pandemic. On

The opinion of the Advocate General (“ AG”) of the European Court of Justice (“ ECJ”), Juliane Kokott, published on 14 May 2020 in case C-42/19, concerns a Portuguese holding company called Sonaecom, which invests in companies active in the telecommunications market and also provides services

On 3 April 2020, the Secretariat of the Organisation for Economic Co-operation and Development (“ OECD”) published some guidance on certain tax issues arising when applying international tax treaties based on the OECD Model Convention (“ OECD Model”) when, as a result of the COVID-19 crisis

On 13 February 2020, the Higher Administrative Court ( Cour administrative) issued a ruling (docket No. 43707C) after an appeal lodged by the Luxembourg State against a judgment of the Lower Administrative Court ( Tribunal administratif), which had decided, by reformation of a decision of the

In a judgment of 28 January 2020, the Luxembourg lower administrative court ( Tribunal administratif) held once again that advance tax agreements are binding upon the Luxembourg Tax Administration (“ LTA”). In February 2013, the taxpayer, a société anonyme incorporated under Luxembourg law (the “

On 20 February 2020, a draft law was presented to the Luxembourg Parliament with the purpose of introducing amendments to the Luxembourg legislation implementing the Common Reporting Standard (“ CRS”) and the Foreign Account Tax Compliance Act (“ FATCA”), the two main frameworks for automatic

On 2 April 2020, the European Court of Justice (“ ECJ”) rendered its judgment in the case ‘ GVC Services (Bulgaria)’ (C-458/18) following a preliminary ruling requested by the Sofia Administrative Court in Bulgaria ( Administrativen sad Sofia-grad) addressing the question of Gibraltar within the