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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Jan 23, 2024Luxembourg tax authorities issued FAQ on new obligations of digital platform operator
Key takeaways The Luxembourg tax authority published a “frequently asked question” (“ FAQ ”) on 7 December 2023 providing guidance on application of the new EU obligations of digital platform operators (Council Directive (EU) 2021/514) on administrative cooperation in the field of taxation
Oct 10, 2023ECJ admits direct claim filed for reimbursement of overpaid input VAT paid to suppliers
Key takeaways On 7 September 2023, the European Court of Justice (“ ECJ ”) issued its ruling in case C-453/22 where a VAT taxable person has been considered entitled to recover overpaid VAT from VAT authorities directly when the latter is not in a position to recover such overpaid VAT from its
Mar 31, 2023The EU General Court overturns the decision of the EU Commission approving Romanian aid to Timișoara International Airport in favour of Wizzair (case t-522/20)
The EU General Court (the “ Court ”) annuls, through its ruling dated 8 February 2023, the decision of the EU Commission approving Romanian aid to Timișoara International Airport in favour of Wizz Air. Facts Timișoara International Airport is operated by Societatea Națională ‘Aeroportul
Jan 20, 2023Final losses of permanent establishment | New ECJ decision
Background On 22 September 2022, the Court of Justice of the European Union (" ECJ ") rendered its judgment in case C-538/20 (i.e., Finanzamt B and W AG) finding that Germany does not infringe the freedom of establishment in not allowing the tax-deduction of final losses which a German company had
Oct 10, 2022DAC6 notification requirement for lawyers covered by legal professional privilege
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 “
Jul 20, 2022Higher Administrative Court | Clarifications on the calculation of time limits applicable to administrative remedies
Overview In a judgment dated 9 June 2022, the Luxembourg Higher Administrative Court ( Cour administrative ) recalled that for the purposes of computing the three-month statute of limitation applicable in the case of an appeal filed against an administrative decision issued by the Director of the
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