Sophie Labruyère

Senior Associate | Avocat à la Cour

Key takeaways In a decision ( no. 50199C ), dated 17 July 2024 the Higher Administrative Court ( Cour administrative ) upheld a decision by the Director of the Luxembourg tax authorities (“ LTA”), who in a specific case denied the valuation of convertible bonds issued by a Luxembourg tax-resident

Key takeaways On 13 June 2024, the European Court of Justice (“ ECJ”) issued its ruling in case C-533/22 ( Adient case) pertaining to whether an affiliated undertaking may be regarded as a fixed establishment of another foreign group company for VAT purposes. Facts of the case Adient group is a

Key Takeaways On 6 February 2024, the Luxembourg Higher Administrative Court denied the benefits of the Luxembourg participation exemption to participations which had been lent by a Luxembourg-resident capital company to third-parties as “ créances-titres ”. Facts at hand In the case at hand, a