Fax Quotidien
Daily Fax
vendredi 5 septembre 2025
Retour
Administrative Tribunal - Judgment on administrative claim qualification
|
|
By Emilien LEBAS, Partner, Head of International Tax, Tax controversy dispute resolution leader Valentine PLATEAU, Manager, International Tax, KPMG Luxembourg
On 9 July 2025, the Luxembourg administrative Tribunal (Tribunal administratif, 9 juillet 2025, n° 49156) (the “Administrative Tribunal” or the “Tribunal”) took position on whether a request filed by a taxpayer to the Director of the Luxembourg direct tax authorities (“LTA”) should qualify as an administrative claim (réclamation – as per § 228 of the General Tax Law (Abgabenordnung, “AO”)) or as a rectification (demande de redressement – as per § 94 AO). This decision clarifies the formal...
|
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.
This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de leur expertise en collaborant avec Agefi Luxembourg.
These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|