Suchergebnisse für: `luxembourg` (64 gefunden)

  6. 05. September 2021

    Distributions from Luxembourg investment company (SICAV) exe ...

    Corporations with at least a 25% share in a Société d'investissement à capital variable (SICAV), a Luxembourg investment company, do not have to pay income tax in Germany on the dividends received from the SICAV in 2010. This also applies if the Luxembourg tax authorities – for whatever reason - did not exercise their right of taxation at source and the distributions hence remained untaxed.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: SICAV, intercompany dividend privilege
  9. 08. November 2022

    ECJ: Advance tax rulings adopted by Luxembourg not illegal S ...

    The European Court of Justice in its judgment on two joined cases held today that the General Court wrongly upheld the Commission’s decision on State aid as regards the “tax rulings” issued by the Luxembourg tax authorities. The General Court erred when confirming the reference framework used by the Commission to apply the arm’s length principle to integrated companies in Luxembourg but failing to consider the specific rules implementing that principle in that Member State.

    Kategorien: From Europe
    Schlagwörter: tax rulings, illicit state aid
  11. 29. Dezember 2023

    ECJ: VAT liability for member of the board of directors of a ...

    In a request from Luxembourg for a preliminary ruling, the European Court of Justice (ECJ) was asked whether the member of the board of directors (MBD) of a Luxembourg public limited company pursues an economic activity which is carried out independently and thus subject to Value Added Tax. In previous cases this question was addressed only for a member of a supervisory board and a managing director and answered by the Court in the negative. In the current case the ECJ has reservations as to the independence of the service provided by the MBD.

    Kategorien: European Court of Justice
    Schlagwörter: boards, supervisory board remuneration
  13. 12. Mai 2023

    Luxembourg Tax rulings: Advocate General sees error in Commi ...

    In her Opinion the Advocate General considers that the European Commission erred in finding that Luxembourg had granted unlawful State aid to the Engie group in the form of tax advantages (tax rulings). The AG proposes that the ECJ should uphold the appeals and, consequently, set aside the judgment of the General Court and annul the decision of the EU Commission.

    Kategorien: European Court of Justice
    Schlagwörter: tax rulings, state aid
  14. 15. August 2022

    VAT: Place of supply for boat excursions on the river Mosell ...

    The European Court of Justice (ECJ) was asked on the Value Added Tax (VAT) treatment of tourist navigation services on the stretch of the river Moselle over which both Germany and Luxembourg exercise joint sovereignty. The Luxembourg tax authorities issued VAT assessments to the Luxembourg tour operator as regards its transport services on the river Moselle. In conclusion, the ECJ noted that these services are subject to VAT in any case and the taxation by Luxembourg prevented Germany from imposing VAT.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: place of taxation, boat tours
  18. 01. Dezember 2021

    Dividend exemption under double tax treaty or abuse of legal ...

    The distribution of profits by a Luxembourg subsidiary (in the legal form of a SARL) to its German parent company (a partnership limited by shares – KGaA) may be an abuse of legal forms where the KGaA provided SARL with a loan and shortly thereafter waived repayment, thereby putting SARL in a position to actually make the profit distribution. Even more when the losses arising from the impairment of the value of SARL because of the distribution are to be used by the shareholders in a tax-effective manner.

    Kategorien: Tax Court
    Schlagwörter: dividend exemption, abuse of legal forms ...
  19. 04. Oktober 2024

    ECJ: Request for tax relevant information versus lawyer’s ob ...

    In a request for a preliminary ruling from Luxembourg the ECJ was asked under what conditions a tax administration may seek disclosure from a lawyer in the context of an exchange of information and whether such information provided falls under the protection of legal professional privilege pursuant to Article 7 of the Charter of Fundamental Rights of the European Union. In this case the ECJ sees an infringement of the essence of the right guaranteed in Article 7 of the Charter which cannot be justified.

    Kategorien: European Court of Justice
    Schlagwörter: exchange of information
  20. 21. August 2013

    Related party by ownership despite restrictions on exercise ...

    The Supreme Tax Court has held that internal or other restrictions on the excise of ownership rights do not obviate an association by common shareholding of more than 25%. It has also held that the application of the transfer pricing documentation rules to cross-border transactions only is, while discriminatory, justified by the need to protect tax revenue.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: related party, transfer pricing, common ...
  21. Weitere laden

Kontakt

Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

Folgen Sie mir auf LinkedInE-Mail IconE-Mail
Tax & LegalRSS-Feed

© 2017 - 2025 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Portions of this program may use third-party open source components governed by the respective open source license terms.