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By Annie ELFASSI, Partner, Andrea ADDAMIANO, Counsel Merona Gehbrhiwet, Senior Associate – Tax Litigation, Baker McKenzie Luxembourg
In a recent decision dated 6 March 2025, the Luxembourg administrative court of appeal (the “Administrative Court”) ruled on the evidentiary requirements for demonstrating the existence of a valid power of representation in relation to the “réclamations” filed before the Luxembourg tax authorities (LTA). The Administrative Court has, after having analysed the facts and documents, bolstered the primacy of access to justice over excessive procedural formalism.
The dispute brought before the Administrative Court was centered on whether the mandate required for filing a tax claim (réclamation) had to be...
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