Reference : Case Law Highlights September - December 2018
Scientific journals : Article
Law, criminology & political science : Tax law
Law / European Law
Case Law Highlights September - December 2018
Sinnig, Julia mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
In press
Revue de Droit Fiscal
[en] This overview discusses recent judgments in Luxembourg tax law. Presented cases relate to the interpretation of the minimum holding period in the participation exemption regime and its tax procedural implications for the request of a withholding tax refund; the informal appeal procedure (recours gracieux) with regard to a company manager’s liability in respect of withholding obligations of the company; the interpretation of article 50bis LIR; the exchange of information on request in tax matters; the deduction of social security expenses as special expenses and the implications for employees with regard to the employer’s failure to withhold wage tax; and the tax treatment of equity-tainted loans as well as the binding character of information provided by the tax administration.
Researchers ; Professionals ; Students ; General public

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