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Luxembourg - Luxembourg Treatment of Corporate Tax Losses in case of a Change in Shareholders: Recent Case Law

Country:
Luxembourg
Author:
Oliver R. Hoor; Pierre-Philippe Mercier
Issue:
European Taxation, 2009 (Volume 49), No 11
Published:
15 October 2009
On 6 July 2009 the Luxembourg Administrative Court of First Instance (Tribunal administratif) overruled long-standing administrative practice regarding the tax treatment of corporate tax losses upon a change in shareholders. This note analyses previous administrative practice, addresses the facts and reasoning of the decision, and assesses its far-reaching implications.
 
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