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Dec 30, 2018
Luxembourg fiscal unity regime | Request for preliminary ruling from ECJ
By a decision of November 29th 2018, the Luxembourg Higher Administrative Court (Cour administrative) referred three questions to the European Court of Justice of ("ECJ") for a preliminary ruling conc
Dec 28, 2018
Newsflash | Reminder: improvement of the employee’s situation in the event of a long-term incapacity
The Chamber of Deputies of the Grand-Duchy of Luxembourg adopted on 10 August, 2018 the law on the maintenance of the employment contract and the gradual return to work in the event of a long-term inc
Dec 28, 2018
ECJ confirms right to deduct input “VAT” following a failed takeover bid
On October 17th 2018, the Court of Justice of the European Union (the “ECJ”) handed down a ruling (C-249/17) confirming the right to deduct, in full, input VAT paid on expenditure incurred in the cont
Dec 28, 2018
OECD publishes Peer Reviews on the exchange of Tax Rulings
On December 13th 2018, the OECD published the 2017 Peer Review Reports on the Exchange of Information on Tax Rulings.
Oct 08, 2018
BSP Newsletter | October 2018
This newsletter is intended as a general discussion of the following topics: Capital Markets, Corporate, Employment, Fintech, Investment Funds and Tax. If you would like to know more about the topics
Oct 05, 2018
Distinction Between Rental and Commercial Income under Luxembourg Tax Law
In a recent decision (No.39731 dated July 10th 2018), the Lower Administrative Court (“Tribunal administratif”), once again confirmed the principle that each tax year should be assessed independently.
Oct 05, 2018
ECJ Grand Chamber Judgment on Cross-Border Loss Relief for Permanent Establishements
On June 12th 2018, the Grand Chamber of the European Court of Justice (“ECJ”) handed down its judgment in Case C-650/16 A/S Bevola.
Oct 05, 2018
Mandatory Disclosure of Cross-Border Tax Arrangements by EU Intermediaries - DAC 6
On June 5th 2018, the latest amendment to the Directive on Administrative Cooperation including a new set of rules on Mandatory Disclosure of Cross-border Tax Arrangements by EU intermediaries (“DAC6”
Oct 05, 2018
VAT Treatment of a Redemption of Shares in Kind
On June 13th 2018, the European Court of Justice (the “ECJ”) handed down a ruling (Case C-421/17) on the VAT treatment of the transfer, by a limited company, to one of its shareholders, of the ownersh