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In two judgments dated 20 January 2026 (No. CAL-2025-01047) and 6 February 2026 (No. CAL-2025-01046 ), the Luxembourg Court of Appeal confirmed that the receveur-préposé du bureau de recette des contributions de Luxembourg (the “ Receveur”) has standing to petition for the bankruptcy of a Luxembourg

On 17 June 2026, the General Court of the European Union handed down a judgment in case T-184/25 – Veronsaajien oikeudenvalvontayksikkö v A Oy on the VAT treatment of loan servicing. The judgment has significant implications for Luxembourg securitisation transactions. Facts of the case A Oy is the

In a judgment dated 5 February 2026, the District Court of Luxembourg (No. TAL-2023-09471) has confirmed a EUR 725,000 administrative fine imposed by the Luxembourg Registration Duties, Estates and VAT Authority ( Administration de l’enregistrement, des domaines et de la TVA ) (“ AED”) on a company

On 5 January 2026, the OECD Inclusive Framework issued additional guidance on the application of the Global Anti-Base Erosion Model Rules (“ Pillar Two” or the “ GloBE Rules”). This guidance covers several topics, most notably the “Side-by-Side Safe Harbour”, which is currently applicable to US

On 31 July 2025, the Belgian Constitutional Court referred a request for a preliminary ruling to the European Court of Justice (the “ ECJ”) on the compatibility of Council Directive 2022/2553 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and

On 8 May 2025, Advocate General Kokott (AG Kokott) handed down her Opinion in the case C-744/23, Т.P.T. v Financial Bulgaria’ EOOD on the Value-Added Tax (VAT) treatment of a contingency fee, paid in the event of a successful legal case. In the case at hand, a one-person law firm provided legal