Taxation of Companies in Economic and Financial Distress: Luxembourg

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

A never-ending battle between privacy and transparency: The case of Registers of Beneficial Ownership before the CJEU

in EC Tax Review (2023), 32(3), 103-116

This article reviews and critically assesses the recent Grand Chamber judgment of the CJEU on Registers of Beneficial Ownership (RBOs) and the preceding Advocate General’s Opinion. Throughout this ... [more ▼]

This article reviews and critically assesses the recent Grand Chamber judgment of the CJEU on Registers of Beneficial Ownership (RBOs) and the preceding Advocate General’s Opinion. Throughout this analysis, the author pinpoints at certain misconceptions and ponders on the open questions left. The article focuses on the interaction of the transparency principle with the fundamental rights of privacy and data protection. It also considers the potential impact of the judgment on ‘tax-related’ data and on fighting money laundering and tax evasion altogether. It finally, discusses the effect the judgment is expected to have on RBOs across the EU, but also on transparency in general. [less ▲]

Alternative Dispute Resolution and Tax Disputes

Book published by Edward Elgar (2023)

The increased complexity of international tax rules since the inception of the BEPS project created the need for alternative dispute resolution. This realisation has led both the international community ... [more ▼]

The increased complexity of international tax rules since the inception of the BEPS project created the need for alternative dispute resolution. This realisation has led both the international community and European Union institutions to expand on the possibilities for intergovernmental mechanisms to address diverging interpretation of treaty rules by tax administrations in treaty partner states. These give rise to many questions on the implementation and integration of the new rules into domestic (court) procedures, their correct interpretation, and best practices in their application by tax officials, lawyers and arbitrators. This book addresses these questions in a holistic manner, starting with a comprehensive analysis of existing tax treaty norms and their practical application in MAP and arbitration procedures (Chapters 1–4). In its second part, it offers a timely expert analysis of primary and secondary EU law rules on tax dispute resolution, detailing the specifics of Directive 2017/1852 as well as their interaction with EU general principles, fundamental rights and internal market norms (Chapters 5–6). Next, Chapters 7–9 consider the taxpayer’s position in the primarily administrative dispute resolution process, focussing on taxpayer rights, the domestic legal remedies relevant to the implementation and review of MAPs and the merits of mediation as a tool for taxpayers to resolve disputes with tax administrations. Finally, the fourth part of this book (Chapters 10–13) considers the relevance for tax disputes of mechanisms found in trade and investment law, both as a source of insight for the improvement of tax-specific procedures and as mechanisms that can be applied directly to tax disputes. [less ▲]

The evolution of the right to an effective remedy and to a fair trial in direct and indirect taxation: Are we there yet?

in Bonelli, Matteo; Eliantonio, Mariolina; Gentile, Giulia (Eds.) Article 47 of the EU Charter and effective judicial protection: Volume 1 - The Court of Justice’s perspective (2022)

Luxembourg Cases

in Georg, Kofler (et al.) (Ed.) CJEU - Recent Developments in Direct Taxation 2021 (2022)

Assessment of recent anti-tax avoidance and evasion measures (ATAD & DAC6)

Report (2022)

Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg

in Intertax (2022), 50(1), 56-65

This article examines the implementation of the ATAD in Luxembourg. Specifically, it analyses all the additions and amendments that had to be made into Luxembourg law, due to the ATAD. It does so in an ... [more ▼]

This article examines the implementation of the ATAD in Luxembourg. Specifically, it analyses all the additions and amendments that had to be made into Luxembourg law, due to the ATAD. It does so in an analytical and critical manner by going through all ATAD anti-avoidance provisions and examining the way they were implemented into Luxembourg law and how they differentiate from the previous rules (if they existed at all). It also critically assesses whether these changes have given rise to any inconsistencies or remaining questions. [less ▲]

Luxembourg: Qualification of Liquidation Proceeds: Dividend Distributions or Capital Gains?

in Kemmeren, Eric; Essers, Peter (Eds.) Tax Treaty Case Law around the Globe 2020 (2021)

Luxembourg in light of the OpenLux revelations

Speeches/Talks (2021)

Luxembourg - Recent and Pending CJEU Cases: Fiscal Unity, Taxpayers' fundamental rights and the FIAT case

in Lang, Michael; Pistone, Pasquale; Rust, Alexander (Eds.) et al CJEU: Recent Developments in Direct Taxation 2019 (2020)