Olivier Schank

Senior Associate | Avocat à la Cour

On 16 October 2024, the Lower Administrative Court ( Tribunal administratif ) annulled a decision by the Director of the Luxembourg Tax Authorities (“ LTA”) ( Administration des contributions directes) to uphold and increase the amount of a fine imposed by the Tax Office on a tax consultancy company

On 11 July 2024, the Higher Administrative Court ( Cour administrative ) delivered a significant ruling in a case between Mrs. (A) and the Direct Tax Administration (ACD), following a tax audit covering the fiscal years 2010 to 2015. After rejecting the claim regarding the territorial incompetence

In a decision dated 21 March 2024 (no. 49678C), the Higher Administrative Court upheld a decision by the Director of the Luxembourg tax authorities (“ LTA”), who in a specific case refused to apply the final withholding tax on savings income in the form of interest payments made in Luxembourg to