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mercredi 20 décembre 2023
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Administrative court judgment on negligence
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By Emilien LEBAS, Partner, International Tax, Tax controversy dispute resolution leader and Valentine PLATEAU, Assistant Manager, International Tax, KPMG Luxembourg
On 10 October 2023, the administrative court of first instance (Tribunal administratif) declared the administrative fine imposed on a tax professional (the complainant) by the Luxembourg tax authorities (Administration des contributions directes) unjustified, on the grounds of “unvoluntary tax fraud” at the occasion of the filing of the corporate tax return for one of its clients (the company or the taxpayer) and consequently annulled such administrative fine ...
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