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jeudi 18 avril 2024
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Administrative court of appeal judgments on the classification of a company’s activities / NACE

By Emilien LEBAS, Partner, International Tax, Tax controversy dispute resolution leader KPMG Luxembourg and Valentine PLATEAU, Assistant Manager, International Tax, KPMG Luxembourg On 5 March 2024, the Luxembourg administrative Court of Appeal (Cour administrative, 5 mars 2024, n°49365C, 49366C and 49367C) rendered a series of judgements (together, the “three cases” or the “cases”), all relating to the same issue surrounding the statistical classification of economic activities in the European Community (“NACE”(1)) code assigned by the National Institute of Statistics and Economic Studies of the Grand Duchy of Luxembourg (“STATEC”(2)). In...
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