Event

Account 115 and the acquisition price of a participation – Case of the Luxembourg Higher Administrative Court of 31 March 2022 N°46067C

  • Conférencier  Arthur Bianco, PhD researcher at the University of Luxembourg

  • Lieu

    hybrid format: – online: The link to join the seminar will be sent to all registered attendees on Friday, 10 June 2022. – in presence: University of Luxembourg Weicker Building room B001 (ground floor) 4, rue Alphonse Weicker, L-2721 Luxembourg

    LU

  • Thème(s)
    Droit

Lunchtime seminar series on EU and Luxembourg tax law jurisprudence

This new 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.

Abstract

The third lunchtime seminar will be dedicated to the judgment of the Luxembourg Higher Administrative Court (“Cour Administrative”), in case no. 46067C of 31 March 2022. This case concerns the inclusion of a capital contribution without the issue of shares (also known as an “Account 115 contribution”) in the acquisition price of a participation. The Court had the opportunity to rule out the possibility for a contribution made to Account 115 to fulfill the threshold condition of a EUR 1.2 million minimum acquisition price of a participation, found in Art. 147 of the Luxembourg Income Tax Law, to benefit from a withholding tax exemption on dividend distributions.

Arthur Bianco, PhD researcher under the supervision of Prof. Aikaterini Pantazatou, will critically discuss the decision in light of its specific factual and legal background, also considering relevant earlier jurisprudence.

Registration

Please click here to register.

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