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mercredi 16 décembre 2020

Tous les titres

Fax du mercredi 16 décembre 2020 - Tous les titres

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“Flip flap” in the application of the EU Participation Exemption Regime to Gibraltar Companies: Luxembourg Tax Implications Clarified

By Romain TIFFON and Steve IDRISSOU, ATOZ Tax Advisers * On 2 April 2020, in decision C-458/18 (the “Decision”), the Court of Justice of the European Union (“CJEU”) ruled on the applicability of the Parent Subsidiary Directive 2011/96/EU (“PSD”) to dividends paid by a company resident in the EU to a company resident in Gibraltar. This Decision could be seen as a “flip flap”(1) of the CJEU to a market practice set by the European Commission and the European Parliament (respectively the “Commission” and the “Parliament”). In that context, on 1 December 2020, in order to address the uncertainty resulting from the Decision and clarify...

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