31/12/2014

The Luxembourg budget law for 2015 and the law introducing measures for the future (“paquet d’avenir”) have been adopted on 19 December 2014. Relevant tax provisions are summarised in the following document:

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On 20 January 2021, the Court of Justice of the European Union (CJEU) gave its ruling in a case that raised the question of whether the provision of a company car to an employee is subject to VAT (C-288/19, QM v Finanzamt Saarbrücken).

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