What is the importance of the judgment? Pursuant to the European Directive on administrative cooperation in the field of taxation (2011/16/EU), Member States must cooperate with each other with a view to exchanging information relevant for tax purposes.
Marie Bena, as member of A.L.D.E., the Luxembourg Association of Environmental Law, supports the association with ongoing lecturing on the different matters that constitute the environmental legal framework. A.L.D.E. is also a member of the European Environmental law Association and of the World Conservation Union.
A new law on intellectual property taxation has been submitted to the Chamber of Deputies on 4 August 2017. The main purpose of this new “IP box” regime is to achieve two goals: on the one hand, maintain a competitive tax environment in Luxembourg, and on the other hand, respect international standards aiming at fighting harmful tax practices.