Fiscal state aid; tax rulings; transfer pricing; rights of defence; legal professional privilege; exchange of information
Abstract :
[en] This chapter analyses and discusses three cases decided in late 2023 and 2024. Each case raised questions of the compatibility of Luxembourg's domestic law relating to business taxation with EU law. The first two cases concerned claims by the EU Commission that Luxembourg had conferred state aid on selected companies by way of tax rulings. The third case concerned the extent of protection of lawyer-client secrecy in the context of exchange of information, and the concrete consequences for Luxembourg's law, which had limited such protections specifically in the context of tax proceedings.
Disciplines :
Tax law European & international law
Author, co-author :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
External co-authors :
no
Language :
English
Title :
Luxembourg Cases - Engie, Amazon, and Barreau de Luxembourg
