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On 9 December 2020, the Luxembourg Administrative Tribunal rendered a decision relating to the refund of the Luxembourg 15% withholding tax (“WHT”) on dividends distributed by several Luxembourg corporate entities to another Luxembourg company.
On 12 May 2021, the EU General Court delivered two judgements relating to appeals made against the EU Commission’s decisions taken back in 2017 and 2018.
The directive ensures that all EU Member States share the same supervision of intermediaries’s activities and that they cooperate in preventing aggressive cross-border tax planning
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