10/07/2013

The Luxembourg Parliament today adopted the bill of law on alternative investment fund managers, which transposes the Alternative Investment Fund Managers Directive 2011/61/EU (the "AIFMD") into Luxembourg law. The AIFM Law will introduce significant changes impacting: - investment management and the investment fund industry in general; - the modernisation of the Luxembourg limited partnership regimes; - the Luxembourg VAT and income tax laws.

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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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