ECJ Rules in favour of Amazon in State aid case On 14 December 2023, the Court of Justice of the European Union (“CJEU”) decided in favour of Amazon in State aid case C-457/21 P by confirming the General Court’s conclusion that the Commission did n...
Vos contrats de VEFA seraient-ils tous faux ? Partie 1 : Note à l’attention des promoteurs soucieux de limiter le risque de condamnation pénale Bien qu’ayant déjà abordé dans de précédents articles la question des sanctions pénales attachées au n...
Frequent ESG disclosure issues under the EU Sustainable Finance framework explained The European Securities and Markets Authority (ESMA) issued three notes on 22 November 2023 to explain key concepts that apply across the EU Sustainable Finance framework, in particular the Taxonomy R...
Le processus Conscious Contracts® Le droit des contrats a connu une évolution marquante à l’occasion de l’adoption du nouveau Code civil. Cet effort de modernisation technique, globalement bien accueilli, peut également nous inviter à...
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 principle of equality. Pending legislative reform, the...
Le volet «travail» du nouvel accord de coalition: du flou et du mou! Écrit par Guy Castegnaro, Founding & Managing Partner, CASTEGNARO-Ius Laboris Luxembourg En effet, la partie réservée au travail est floue et peu ambitieuse. Tout d’abord, le gouvernement se limite à ...
The minimum net wealth tax rules for holding companies ruled unconstitutional On 10 November 2023, the Constitutional Court (case n°00185) held that some of the Luxembourg minimum net wealth tax rules are in breach of the principle of equality before the law of the Luxembourg C...
EMPOWERING CONSUMERS FOR A GREEN TOMORROW Towards sustainable choices: navigating the EU’s green transition strategies Sustainability is a crucial asset for modern businesses, with 56% of European consumers being influenced by environmental f...
European Parliament adopts final version of the Data Act On 9 November 2023, the European Parliament formally and overwhelmingly adopted, by a majority of 481 votes in favour, 31 votes against and 71 abstentions, the final version of the proposal for a regu...
La profession d’avocat en tant que profession assujettie à la LCB-FT La place de la profession d’avocat au sein des dispositifs de Lutte Contre le Blanchiment de Capitaux et le Financement du Terrorisme (LCB-FT) a toujours été particulière. Du fait du caractère quasi a...
AI ACT AND GDPR: MANAGING THE WORLD OF DATA IN THE WORLD OF PRIVACY CONTRARY TO SOME PERSISTING BELIEFS THAT THE AI ACT AND GDPR ARE INHERENTLY INCOMPATIBLE, GDPR MAY IN FACT BE INTERPRETED IN A WAY THAT CONCORDS WITH THE PURPOSES OF THE AI ACT. PROCESSING PERSONAL DA...
ESMA | Public statement on sustainability disclosure in prospectuses On 11 July 2023, ESMA issued a public statement on the sustainability disclosure expected to be included in prospectuses in order to satisfy the requirements of Regulation (EU) 2017/1129 of 14 June 20...