Tax Update — January 2014
In this Tax Update, Arendt & Medernach focuses on both Luxembourg and international news.
On 17 December 2013, the Luxembourg Ministry of Finance filed bill no. 6632 with the Luxembourg Parliament, which is aimed at transposing into Luxembourg domestic law article 8 of Council Directive 2011/16/EU of 15 February 2011 on administrative co-operation in the field of taxation…
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The Advocate General of the CJEU has further defined VAT exemptions applicable to collective investment funds
They must now inform the regulator about new funds they take on.