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By Vanessa RAMOS, Managing Partner TransFair Pricing Solutions *
On 16 December 2020, the Higher Administrative Court (“HAC”) ruled in favour of the Luxembourg Tax Authorities (“LTA”) in an appeal (N° 45072) initiated by an Anonymous Company (“Luxembourg Company”), requesting an annulment of an information injunction arising from an exchange of information procedure between Luxembourg and Belgium.
The information injunction includes the request of information and documents of a related party in Belgium (“Belgium Company”) in connection with certain services received by the Luxembourg Company.
Background and facts
- On 21 August 2020, the competent authority of the Belgian tax administration...
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