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Tax – Luxembourg minimum net wealth tax provisions unconstitutional
On 10 November 2023, the Luxembourg Constitutional Court concluded that §8(2) a) of the law on net wealth tax was contrary to the constitutional princ...
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New directive on consumer credit adopted by EU Parliament
On 12 September 2023, the EU Parliament adopted the Directive on Consumer Credits, which will repeal Directive 2008/48/EC of 23 April 2008 on credit a...
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Directors’ fees not subject to VAT according to Advocate General
AG Kokott opined that activities of independent directors not subject to VAT (CJEU Case C-288/22, opinion delivered on 13 July 2023).
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