Apr 16, 2024
BSP Newsletter | April 2024.pdf
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FLIP THROUGH THE FLIPBOOK:
Banking & Finance | Capital Markets
- Markets in Crypto Assets (MiCA) | ESMA Q&A and Final Report on RTS/ITS
- EU Securitisation Regulation | New Delegated Regulation
- MiFID II and MiFIR | Various developments
- Market Abuse | ESMA’S Warning re Social Media
- Credit Servicers Directive | EBA Guidelines on national lists/registers of credit servicers
- Listing Act | Multiple vote share structures: provisional agreement reached by Council and Parliament
- Luxembourg Law of 7 August 2023 on business continuation and modernisation of Bankruptcy Law | Recent case law developments
General Commercial
Investment Management
- European Commission proposes ELTIF RTS amendments
- EU UCITS deemed “equivalent” for UK’s overseas investment funds regime
- New communication means for AIFM reporting as of 31 January 2024
- EMIR REFIT | Update of reporting obligations
- 2024 CSSF FAQ virtual assets UCI updates: A door opens for well-informed investors
- New AML/CTF summary report template for collective investment sector - CSSF circular 24/854, FAQ and technical guide
Tax
- Luxembourg Higher Administrative Court rules on participation exemption and stock lending
- European Council: Update of the EU list of non-cooperative jurisdictions for tax purposes
- Tax authorities’ obligations in relation to taxpayer's right to be heard | Judgment of Higher Administrative Court
- Luxembourg 2024 Budget Bill
- Update to the Commentary on Article 26 of the Model Tax Convention
- ECON opinion on EC proposal for Transfer Pricing Directive
- Release of Pillar One Amount B report
- ECJ rules on deductibility of input VAT for “non-operating companies” (C-341/22)
- Appreciation of the 90% threshold in the context of Article 157ter LITL | The Lower Administrative Court decision
- Judgement of the higher administrative court no. 49770c – principle of a single lawyer or representative in tax litigation
- Previously published in Tax