Sophie Labruyère

Senior Associate | Avocat à la Cour

Key takeaways On 14 February 2025, the Court of Justice of the European Union (“ ECJ”) handed down a reasoned order in case C-270/24, Granulines Invest Kft, regarding the right to deduct input value added tax (“ VAT”) for invoice incorrectness pertaining to the supply of goods. Facts of the case The

Key takeaways On 21 November 2024, the Luxembourg Higher Administrative Court ( Cour administrative) handed down a decision regarding the acquisition value and the acquisition date to be ascribed to shares received by way of donation. This was particularly relevant in the context of the computation

Key takeaways In a decision ( no. 50199C ), dated 17 July 2024 the Higher Administrative Court ( Cour administrative ) upheld a decision by the Director of the Luxembourg tax authorities (“ LTA”), who in a specific case denied the valuation of convertible bonds issued by a Luxembourg tax-resident