Articles & Books

Regulation (EU) 2016/679 of the European parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of

On September 29th, the European Securities and Markets Authority (“ESMA”) published a further update of its Questions and Answers (“Q&A”) on Regulation (EU) No 596/2014 of

Face à la demande accrue des employeurs mais également des salariés d’organiser leur temps de travail de manière plus flexible, les partenaires sociaux et le Gouvernement ont œuvré en vue de réf

On September 21st 2017, the European Court of Justice (the “ECJ”) rendered its judgements in three different cases regarding the interpretation of the VAT exemption of services supplied by

On September 14th the European Parliament voted to adopt a regulation amending the European venture capital funds (“EuVECA”) and the European social entrepreneurship funds (“EuSEF&rd

The new Circular released by the Luxembourg tax administration on August 28th 2017 clarifies the modalities of the «Mutual Agreement Procedure» foreseen by double tax treaties entered into

With a view to adopting the EU Directive 2016/1065 (the “Directive”) amending Directive 2006/112/EC as regards the treatment of vouchers, the Luxembourg Government issued on August 9th 201

In a decision handed down on August 9th 2017 (docket No.

Section III of the ESMA AIFMD Q&A, relating to reporting to national competent authorities, was updated on July 11th 2017 with three new questions. The first question relates to how AIFMs shoul