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Jun 26, 2019
RBO filing it’s now - Task force RBO@bsp.lu
CONTEXT The Luxembourg law dated 13 January 2019 (the RBO Law) created a register of beneficial owners (registre des bénéficiaires effectifs) (the RBO), with the aim to preserve and make available in
Jun 25, 2019
Final Losses - New Decisions of the ECJ
In two recent cases, the ECJ clarified in which situations holding companies might be entitled to deduct final losses, thus confirming the principles previously established in the Marks & Spencer
Jun 25, 2019
Directive to Facilitate Cross-Border Distribution of Investment Funds
On 16 April 2019, the European Parliament adopted legislative resolutions on the proposal for a directive of the European Parliament and of the Council amending directives 2009/65/EC and 2011/61/EU wi
Jun 25, 2019
Regulation to Facilitate Cross-Border Distribution of Investment Funds
On 16 April 2019, the European Parliament adopted legislative resolutions on a proposal for a Regulation of the European Parliament and of the Council on facilitating cross-border distribution of coll
Jun 21, 2019
NEWSFLASH | Défaut de qualité à agir dans le chef de l’actionnaire égalitaire pour introduire une action sociale minoritaire
La loi du 10 août 2016 portant modernisation de la loi modifiée du 10 août 1915 concernant les sociétés commerciales a introduit une nouvelle action dite « action sociale minoritaire. » Au
Jun 17, 2019
Proposal to Amend the PRIIPS Regulation
Background The EU Parliament and Council issued a proposal to amend the Cross Border Distribution Regulation (see article below) in order to amend the existing Regulation (EU) 2014/1286 of the Europe
Jun 17, 2019
Shareholders Rights Directive II - Impact on AIFMs and MANCOs
The deadline for transposition of Directive (EU) 2017/828 amending Directive 2007/36/EC as regards the encouragement of long term shareholder participation (the “Shareholders Rights Directive II”) exp
Jun 14, 2019
Foundation’s board member remuneration is not subject to VAT
On 13 June 2019, the ECJ published its judgment in the IO vs Inspecteur van de rijksbelastiengsdienst case (C-420/18) and clarified that the member of a foundation’s supervisory board does not qualify
Jun 07, 2019
Judgment of the Higher Administrative Court on the Applicability of Article 50bis LITL
On 4 June 2019, the Luxembourg Higher Administrative Court (Cour Administrative) handed down a judgment on the application of the intellectual property partial exemption regime.