William Jean-Baptiste

CMS Belgium


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VAT group introduced by a bill of law in Luxembourg

Luxembourg - April 27 2018 Due to the recent case-law of the European Court of Justice on the independent group of person, the bill of law n°7278 has been introduced in…

Alexandra Léonard

A new IP regime in Luxembourg

Luxembourg - March 28 2018 The bill of Law n°7163 implementing the new tax regime applicable to intellectual property assets (the “new IP regime”) was approved by a first…

Olwenn Goasdoué

Reduced VAT rates: a reform that increases the flexibility of EU Member States

European Union - January 22 2018 Pursuant to Article 100 of the VAT Directive calling on the European Council to review the scope of reduced VAT rates, the European Commission…

Olwenn Goasdoué

Human rights also applies on VAT litigations

European Union, Luxembourg - December 18 2017 The ruling of the Court of Justice of the European Union (CJEU) of 5 December 2017 on case C-42/17 "M.A.S. and M.B." is remarkable, as it went as far…

Jérôme Guillot

New provisions regarding immigration in Luxembourg

Luxembourg - August 31 2017 The law of 8 March 2017 (published on 20 March 2017) (the "Law") introduces new provisions regarding residence permits in Luxembourg and forms an…

Audrey Bertolotti, Louis-Eudes Giroux, Alexandra Léonard