{"id":9658,"date":"2024-03-25T15:59:58","date_gmt":"2024-03-25T14:59:58","guid":{"rendered":"https:\/\/www.uni.lu\/fdef-en\/?post_type=events&#038;p=9658"},"modified":"2024-03-25T16:00:32","modified_gmt":"2024-03-25T15:00:32","slug":"the-constitutional-courts-ruling-on-the-minimum-wealth-tax","status":"publish","type":"events","link":"https:\/\/www.uni.lu\/fdef-en\/events\/the-constitutional-courts-ruling-on-the-minimum-wealth-tax\/","title":{"rendered":"The Constitutional Court\u2019s ruling on the Minimum Wealth Tax"},"content":{"rendered":"\n<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<ul class=\"wp-block-unilux-blocks-custom-buttons btn-list\"><li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"false\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"false\"\n                    href=\"https:\/\/www.eventbrite.fr\/e\/the-constitutional-courts-ruling-on-the-minimum-wealth-tax-tickets-866097319397?aff=oddtdtcreator\"\n                target=\"_blank\"\n        class=\"btn btn--primary\"\n            >Registration<\/a>\n<\/li>\n\n\n<li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"false\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"false\"\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/calendar?post_type=events&#038;p=9658&#038;calendar\"\n                target=\"_self\"\n        class=\"btn btn--secondary\"\n            >Add to calendar<\/a>\n<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<p><strong><strong>Hybrid event, organized by the Department of Law and the ATOZ Chair for European and International Tax Law at the University of Luxembourg.<\/strong><\/strong><\/p>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<p><strong>Abstract:<\/strong><\/p>\n\n\n\n<p><em>This bi-monthly lunchtime seminar series on EU and Luxembourg tax law jurisprudence aims to contribute to a deeper understanding and appreciation of difficult legal questions arising in the field of taxation as well as bridging the gap between tax practice and academic research.<\/em><\/p>\n\n\n\n<p>This lunchtime seminar will be dedicated to the judgment of Luxembourg\u2019s Constitutional Court of 10 November 2023 in case n\u00b000185. In its ruling, the Court held the minimum wealth tax regime to violate the principle of equal treatment enshrined in Luxembourg\u2019s constitution insofar as it imposed a significantly higher burden on certain financial companies relative to comparable non-financial entities. As a result, the Court ordered the application of the lower tax amount on such financial entities. The judgment raises a number of crucial questions for the application of the constitution to tax law, which will be discussed during this seminar.<br><br>The seminar brings together experts from tax law and constitutional law for a lively debate on this important judgment and its implications for both tax policy and constitutional law doctrine. It will be presented by Ma\u00eetre Alain Steichen (Associate professor, University of Luxembourg), Dr. Carola Sauer (Head of Legal Affairs at the Conseil d\u2019\u00c9tat), and Prof. Werner Haslehner.<\/p>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<p><strong>Speakers:<\/strong><\/p>\n\n\n\n<p><em><strong>Ma\u00eetre Alain Steichen, <\/strong>Associate professor at the University of Luxembourg<\/em><\/p>\n\n\n\n<p><em><strong>Dr. Carola Sauer, <\/strong>Head of Legal Affairs at the Conseil d\u2019\u00c9tat<\/em><\/p>\n\n\n\n<p><em><strong>Prof. Werner Haslehner, <\/strong>Full professor in European and International Tax Law<\/em><\/p>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<p><strong>Location:<\/strong><\/p>\n\n\n\n<p>This is a hybrid event that offers both in-person and virtual attendance options.<\/p>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<p><strong>Language:<\/strong> English<\/p>\n\n\n\n<p>This is a free seminar. Registration is mandatory.<\/p>\n\n\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-sm\"><\/div>\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--contain\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/08\/Logo_ATOZ_Foundation_x5.png\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/08\/Logo_ATOZ_Foundation_x5-300x300.png 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/08\/Logo_ATOZ_Foundation_x5-150x150.png 150w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/08\/Logo_ATOZ_Foundation_x5.png 750w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: contain; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 16\/9; object-fit: contain; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":85,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"featured_image_focal_point":[],"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"","uluxPrePostTitle":"","_trash_the_other_posts":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"event_start_date":"2024-04-15 12:15:00","event_end_date":"2024-04-15 13:45:00","event_speaker_name":"","event_speaker_link":"","event_is_online":false,"event_location":"Weicker Building","event_street":"4, rue Alphonse Weicker","event_location_link":"https:\/\/www.uni.lu\/en\/about\/campuses\/weicker-building\/","event_zip_code":"2721","event_city":"Luxembourg","event_country":"Luxembourg"},"events-topic":[305],"events-type":[323,322,315,321],"organisation":[104,101],"authorship":[85],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.3 (Yoast SEO v22.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Constitutional Court\u2019s ruling on the Minimum Wealth Tax - FDEF events I Uni.lu<\/title>\n<meta name=\"description\" content=\"Hybrid event, organized by the Department of Law and the ATOZ Chair for European and International Tax Law at the University of Luxembourg. 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