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See detailB and others: The Luxembourg Fiscal Unity regime under the scrutiny of the CJEU
Pantazatou, Aikaterini UL

in Revue de Droit Fiscal (2019)

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See detailBerlioz 2: will the Court of Justice protect fundamental rights in the exchange of information procedure?
Vorobyeva, Natalia UL

in Revue de Droit Fiscal (2019)

Exchange of information upon request and the right to judicial review in the context of this procedure remain in the spotlight of legal debate. Less than a year after the delivery of two landmark ... [more ▼]

Exchange of information upon request and the right to judicial review in the context of this procedure remain in the spotlight of legal debate. Less than a year after the delivery of two landmark judgments by the Administrative Tribunal of Luxembourg in the so-called Berlioz 2, the Luxembourgish legislature adopted amendments to the law of 25 November 2014. The changes to the law empower the information holders to challenge information requests received from the state tax authorities and require the latter to check the foreseeable relevance of information requested by another state. Less than a month after the introduction of these amendments, the Administrative Court of Luxembourg, having examined the state’s appeal in Berlioz 2, invited the Court of Justice of the European Union (‘CJEU’) to answer two prejudicial questions. They concern the right to judicial remedy for information holders and taxpayers as well as the interpretation of the foreseeable relevance standard in the exchange of information procedure. The reasoning of the Administrative Court underpinning the decision to refer these questions to the CJEU will be discussed in the present article. [less ▲]

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See detailCase Law Highlights September - December 2018
Sinnig, Julia UL

in Revue de Droit Fiscal (2019), (2), 34-39

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 ... [more ▼]

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. [less ▲]

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See detailCase Law Highlights - March-August 2019
Haslehner, Werner UL; Deprez, Christian UL

in Revue de Droit Fiscal (2019)

Case law Hightlight regarding: 1° Administrative Court, 9 July 2019, n°41873C1 – Tax procedure and treaty qualification of liquidation proceeds; 2° Administrative Court, 2 July 2019, n°42250C2: When are ... [more ▼]

Case law Hightlight regarding: 1° Administrative Court, 9 July 2019, n°41873C1 – Tax procedure and treaty qualification of liquidation proceeds; 2° Administrative Court, 2 July 2019, n°42250C2: When are accountants “information holders” for EoI purposes?; 3° Administrative Court on hidden profit distributions; Debt forgiveness and share depreciation (31 July 2019, n°42326C3) and excessive interest (17 July 2019, n°42043C4), [less ▲]

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See detailCase Law Review 2017/18
Sinnig, Julia UL

in Revue de Droit Fiscal (2018), 1(1), 28-32

This review provides an overview of important judgments in Luxembourg tax law of late 2017 and 2018. Discussed case law relates to the qualification of income from a redemption of shares not followed by a ... [more ▼]

This review provides an overview of important judgments in Luxembourg tax law of late 2017 and 2018. Discussed case law relates to the qualification of income from a redemption of shares not followed by a capital reduction; the definition of partnerships under Luxembourg tax law; the requirement to motivate an objection against VAT assessments; the exchange of tax information; the taxation of in-kind benefits in the hands of employees that are also shareholders and day-to-day managers of the employing company; and the definition of regular accounts as well as the final character of a minimum tax assessment and the scope of review of the director of the Luxembourg direct tax authority. [less ▲]

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