[en] 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),
Disciplines :
Tax law
Author, co-author :
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Deprez, Christian ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF)