Luxembourg: Fund finance 2018

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AMC is allowed to produce an equivalent of CDCA if the used resources meet the quality standards

By Aurélie Mingels On the 28th of November, the Dutch Health and Youth Care Inspectorate (‘Inspectorate’) published the results of its investigation into the practice of the Academic Medical Centre Amsterdam (‘AMC’) of the pharmaceutical compounding of an alternative to the medicine CDCA. Leadiant, the pharmaceutical company which owns the rights to the production of CDCA, had filed […]

Guide to new rules for medical devices and in vitro diagnostics

By Vivian den Bakker The Ministry of Health, Welfare and Sport ( VWS ) published a guide on 30 November 2018 with the most important changes in relation to the new European regulations concerning medical devices and in vitro diagnostics. The new regulations set stricter requirements for manufacturers, importers and distributors of medical devices for market authorization in the European Union. In addition, the […]

Dutch Supreme Court provides guidance on the scope of non-deductible costs in relation to the acquisition or disposal of a subsidiary

Costs incurred in relation to the acquisition or disposal of a participation in a subsidiary are treated as non-deductible ‘acquisition or disposal costs’ under the Dutch participation exemption. In a decision published on 7 December 2018, the Dutch Supreme Court has provided rules on how and when to determine which costs will qualify as acquisition […]

Luxembourg: Private equity – Third edition

By Marc Meyers, Jérôme Mullmaier, Maude Royer Private Equity provides a clear and comprehensive analysis of the key issues relating to private equity funds and deals in the key jurisdictions, providing an essential resource for legal counsel and investment professionals worldwide. The third edition is now expanded to cover more jurisdictions than before, including Luxembourg.

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On 5 December 2018, the new Luxembourg government was installed. Its policy program for the coming years includes, on the tax side, a further decrease of the Luxembourg corporate tax rate with one percentage point. The previous day, the Luxembourg government also proposed amendments to the currently pending bill of law implementing the EU Anti-Tax Avoidance Directive (ATAD) in Luxembourg law. Please click here for the tax […]

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Rectification vs adverse possession addressed in recent case

By Deborah Sheldon The Court of Appeal has found that a registered proprietor whose title originates from a forged transfer is able to defeat an application for rectification based on adverse possession due to the expiry of limitation. This case looks at the complex issue of whether an application for rectification of the proprietorship of […]

Is employee ownership right for you?

By Ben Watson As with any new business model, awareness of employee ownership has taken some time to reach critical mass. However, the creation of a new form of employee ownership trust with generous tax breaks in 2014 and the launch of an independent inquiry by the government in 2017 entitled ‘The Ownership Dividend’ have […]

Don’t miss the regulatory boat

By Stuart Murray The future profitability and viability of many telecoms networks and the services provided over them could depend on decisions OFCOM is about to make on new regulations for digital infrastructure. Now is the time to act. Which appeals to you more this Christmas? Joining a luxury cruise in the Caribbean or getting […]

TLT reunites with Blackfinch and Santander on wind acquisition

By Gary Roscoe TLT has reunited with clean energy investor Blackfinch Investments and Santander to complete the acquisition and project funding for two additional onshore wind turbines. The turbines – each with a 500kW generation capacity and located near Kingston upon Hull, East Yorkshire – were acquired through Blackfinch’s renewable energy investment entity, Sedgwick Trading.

Union of European practitioners in intellectual property

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