Page 19 of 24 for 'Energy' in Energy

More than five years ago, the Court of Justice of the European Union ("CJEU") ruled in the Hamamatsu Photonics Deutschland GmbH (“Hamamatsu”) case that, according to the former EU customs legislation , a taxpayer cannot make ex post adjustments to customs value based on an intercompany agreement for goods under an advance pricing agreement (“APA”) concluded with the tax authorities.

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Luxembourg 2023 budget law passed – focus on tax measures

03 January 2023 by Arendt & Medernach - Luxembourg

THE LUXEMBOURG PARLIAMENT ADOPTED THE 2023 BUDGET LAW WITH MINIMAL DISCUSSION OF PROPOSED TAX MEASURES, EXCEPT FOR THE CLARIFICATIONS OF THE REVERSE HYBRID RULE AND THE REDUCED SUBSCRIPTION TAX FOR INVESTMENT FUNDS (ADDED LATE IN THE BILL ADOPTION PROCESS).

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Deloitte EMEA Regional Profile (Indirect Tax)

14 December 2022 by Deloitte

Deloitte EMEA Regional Profile (Indirect Tax)

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2025 World Tax Guide | Regional profile (Indirect Tax)

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Interactions between transfer pricing and customs rules further to the Hamamatsu case: a potential turmoil in Luxembourg?

Luxembourg 2023 budget law passed – focus on tax measures

Deloitte EMEA Regional Profile (Indirect Tax)