References of "Bianco, Arthur 50032164"
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See detailTaxation of Companies in Economic and Financial Distress: Luxembourg
Bianco, Arthur UL; Pantazatou, Aikaterini UL

in Kristoffersson, Eleonor (Ed.) Taxation of Companies in Economic and Financial Distress (2023)

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See detailArrêt de la Cour Administrative du 31 mars 2022 : Apport en compte 115 et régime mère-filiale, un revirement de jurisprudence ?
Bianco, Arthur UL; Salentiny, Frank Tom Luc UL

in Cahiers de fiscalité luxembourgeoise et européenne (2023), 2023(1), 55-71

Cet article examine l’arrêt de la Cour administrative du 31 mars 2022, n° 46067C du rôle, qui a suscité de nombreuses réactions, dans lequel le juge administratif, saisi d’une question relative à l’apport ... [more ▼]

Cet article examine l’arrêt de la Cour administrative du 31 mars 2022, n° 46067C du rôle, qui a suscité de nombreuses réactions, dans lequel le juge administratif, saisi d’une question relative à l’apport en compte 115, a retenu une interprétation novatrice de la condition d’une « participation dans le capital social » du régime mère-filiale et qui a ensuite influencé son interprétation de la condition du prix d’acquisition minimum d’1,2 million d’euros d’une telle participation. Les auteurs soutiennent que la solution adoptée par la Cour se place en contradiction avec la pratique et la jurisprudence antérieures et établit une nouvelle lecture de la loi. [less ▲]

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See detailDAC6 and the Challenges Arising from Its Disclosure Obligation
Bianco, Arthur UL

in EC Tax Review (2021), 30(1), 8-23

Directive 2018/822 (‘DAC6’) aims at ensuring the exchange of information between Member States of potentially tax-aggressive arrangements. To do so, the European legislator has entrusted intermediaries ... [more ▼]

Directive 2018/822 (‘DAC6’) aims at ensuring the exchange of information between Member States of potentially tax-aggressive arrangements. To do so, the European legislator has entrusted intermediaries across the European Union with the task of gathering and reporting a number of potentially aggressive tax arrangements to improve tax transparency and stifle tax avoidance. Unfortunately, a closer analysis of the text has revealed multiple issues that may threaten the well-functioning of the system and could impede the action of the intermediaries. From missing definitions and a lack of guidance to new concepts in dire need of proper interpretation, intermediaries are left with a daunting task to tackle. Risks of delays and over-disclosure, arising from the inconsistencies and uncertainties left by the text of the instrument, may not only undermine the effectiveness of the reporting obligation, but also that of the rest of the system altogether. [less ▲]

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