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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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European Parliament adopts final version of the Data Act
On 9 November 2023, The European Parliament formally and overwhelmingly adopted the final version of the Data Act.
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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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