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By Antonio MERINO – Counsel, VAT Lead, Baker McKenzie Luxembourg
Just before the end of last year, a Luxembourg newspaper(1) reported that Luxembourg had recovered more than EUR 32 million in tax evasion over ten years and that sixteen cases were currently under investigation.
In a press release dated 24 June 2024, Finance Minister Gilles Roth announced that, from that date onwards, the Direct Tax Authorities (Administration des Contributions Directes, “ACD”) and the Indirect Tax Authorities (Administration de l’Enregistrement, des Domaines et de la TVA, “AEDT”) would be stepping up their collaboration to combat tax fraud.
There is no mention of abuse of law (or abuse of rights) in this announcement. Indeed, abuse of law...
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