Event

The qualification of a hybrid financial instrument – Cases of the Luxembourg Administrative Court of 31 March 2022 N°46131C and 46132C

  • Lieu

    hybrid format: – online: The link to join the seminar will be sent to all registered attendees on Friday, 29 April 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 second seminar will be dedicated to two related decisions of the Luxembourg Administrative Court of 31 March 2022 (n°46131C and 46132C). The cases notably concern the request by two Luxembourg resident companies to qualify mandatorily redeemable preferred shares (MRPS) as debt instrument. The Court undertook a thorough analysis of features of the instrument as well as the circumstances of its issuance by applying the substance over form principle and held that the MRPS qualify as equity instrument.

Frank Salentiny, PhD researcher under the supervision of Prof. Werner Haslehner, will critically discuss the decisions in light of their specific factual and legal background, also considering relevant earlier jurisprudence.

Registration

Please click here to register.

Partager ce contenu