• Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 3/24/2014

Luxembourg - Gathering information about tax regimes favoring companies 

March 24: The European Commission (EC) has called on Luxembourg to submit information to help in determining whether certain tax practices or regimes favor certain companies, in breach of EU state aid rules.


According to today’s release (IP/14/309), the EC is currently gathering information on both tax ruling practices (i.e., decisions for companies on specific tax matters) as well as intellectual property (IP) tax regimes in EU Member States, to assess compliance with EU state aid rules. For this purpose, the EC has sent information requests to several EU Member States, including Luxembourg.

As reported in today’s EC release, Luxembourg has failed to “adequately answer” previous requests for information. The EC therefore has effectively ordered Luxembourg to deliver the requested information within one month. If Luxembourg does not comply, the EC may refer the issue to the Court of Justice of the European Union.

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