Luxembourg

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eAlerts Récentes

  •  
    04.12.2023
    International

    Hague 2019 and recognition and enforcement of foreign judgments – a welcome step in the right direction

    UK Government confirms entry into Hague 2019On 23 November 2023 it was confirmed that the UK government will sign the Hague Convention of 2 July 2019 on the Recognition and Enforcement of Foreign Judgments in Civil or Commercial Matters (“Hague 2019”).  The decision paves the way to the implementation of an effective and uniform approach for the mutual recognition and enforcement of judgments between the UK and other contracting states, including EU member states (other than Denmark), Ukraine and Uruguay.  The United States, Israel and Russia are also expected shortly to ratify...
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  •  
    01.12.2023
    Luxembourg

    Un­cons­ti­tu­tio­na­lity of the minimum net wealth tax of EUR 4,815

    Unconstitutionality of the minimum net wealth tax of EUR 4,815On November 10, 2023, the Luxembourg Constitutional Court ruled that the minimum net wealth tax (NWT) of EUR 4,815 as provided for by paragraph 8 (2) a) of the Luxembourg net wealth tax law of 16 October 1934, as amended (NWT Law) is contrary to the principle of equality enshrined in the Luxembourg Constitution.BackgroundAccording to the Luxembourg NWT Law, a minimum NWT of EUR 4,815 applies to Luxembourg companies whose aggregate fixed financial assets (Lux GAAP account no. 23), transferable securities (Lux GAAP account no. 41) and...
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  •  
    27.11.2023
    EU

    Aides d’Etat : prolongation de l'encadrement temporaire de crise et de transition

    GB
    La Commission européenne a adapté le calendrier de suppression progressive des dispositions de l'encadrement temporaire de crise et de transition en matière d'aides d'État après avoir envoyé aux États membres, pour consultation, cette proposition d’adaptation partielle du calendrier visant à apporter une réponse dans le contexte de la crise faisant suite à l'agression de la Russie contre l'Ukraine et à la hausse sans précédent des prix de l'énergie.Le 23 mars 2022, la Commission a adopté...
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  •  
    27.11.2023
    EU

    EU Designs Reform, One Year On: EU Parliament announce Final Form of the New EU Design Legislation

    On 7 November 2023, the EU Parliament published the final form of the updated EU Designs legislation. The new legislation, which takes form through a new Regulation and new Directive, are the Parliament’s response to the EU Commission’s proposal of 29 November 2022. If you have not read our previous Law Now which covered the initial proposals in detail, you can find it here.The new legislation is the biggest shakeup to design rights in over 20 years, and affects both Community Designs (now called EU Registered Designs under the legislation) and nationally registered designs in Member...
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  •  
    24.11.2023
    International

    Carbon Border Adjustment Mechanism transition in effect since 1 October 2023

    On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges against third-country importers of certain goods and only permits CBAM declarants to import these goods into the EU. Although reporting obligations have been imposed for the two-year transition period, CBAM does not fully go into effect until 1 January 2026.A. General InformationFrom 1 January 2026, importers of specific goods from third countries will be required to pay punitive CO2 charges under...
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  •  
    22.11.2023
    Europe

    Another grilling: General Court goes against HALLOUMI and strikes down appeal in GRILLOUMI opposition

    IntroductionTwo years ago, we commented on the difficulties that Cypriot cheesemakers faced when attempting to oppose the registration of a figurative mark containing the word BBQLOUMI, relying on EU collective trade mark registrations for HALLOUMI – see here. That opposition was rejected on the grounds that the ‘Halloumi’ mark had low distinctive character and was seen as being descriptive, meaning it was not sufficient to give rise to a likelihood of confusion. Notably, that ruling confirmed that EU collective marks were subject to the same basic requirements of distinctiveness...
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