{"id":1960,"date":"2023-02-16T10:50:33","date_gmt":"2023-02-16T09:50:33","guid":{"rendered":"https:\/\/www.uni.lu\/fdef-fr\/events\/cases-of-the-luxembourg-administrative-court-of-31-march-2022-n45526c-and-n46289c\/"},"modified":"2023-02-16T10:50:33","modified_gmt":"2023-02-16T09:50:33","slug":"cases-of-the-luxembourg-administrative-court-of-31-march-2022-n45526c-and-n46289c","status":"publish","type":"events","link":"https:\/\/www.uni.lu\/fdef-fr\/events\/cases-of-the-luxembourg-administrative-court-of-31-march-2022-n45526c-and-n46289c\/","title":{"rendered":"Cases of the Luxembourg Administrative Court of 31 March 2022 N\u00b045526C and N\u00b046289C"},"content":{"rendered":"<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<h4 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"lunchtime-seminar-series-on-eu-and-luxembourg-tax-law-jurisprudence\"\n    >\nLunchtime seminar series on EU and Luxembourg tax law jurisprudence<\/h4>\n<p><i>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. <\/i><\/p>\n<h3 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"abstract\"\n    >\nAbstract<\/h3>\n<p>The fifth lunchtime seminar will be dedicated to two related decisions of the Luxembourg Administrative Court of 31 March 2022 (n\u00b045526C and 46289C). The cases concern the request by two Luxembourg resident companies for the refund of withholding taxes paid on dividends it received from shares that were subject to a lending agreement. In both cases the tax administration denied the refund on the ground that the taxpayer was not the beneficial owner. The Court undertook a thorough analysis of the criteria of \u201cholding\u201d shares and of \u201cbeneficiary\u201d of dividends, notably in the context of share lending agreements, and held that the taxpayers did not meet the criteria for a refund of dividend withholding taxes.<\/p><p>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 and later jurisprudence.<\/p>\n<h3 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"registration\"\n    >\nRegistration<\/h3>\n<p><a href=\"https:\/\/www.eventbrite.fr\/e\/luxembourg-administrative-tribunal-of-31-march-2022-n45526c-and-n46289c-tickets-550804359667\" target=\"_self\" title=\"\" rel=\"noopener\">Please click here to register.<\/a><\/p><p><\/p><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\/18\/2024\/01\/logo_atoz-3.jpg\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2024\/01\/logo_atoz-3-300x300.jpg 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2024\/01\/logo_atoz-3-150x150.jpg 150w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2024\/01\/logo_atoz-3.jpg 320w\"\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><\/section>","protected":false},"excerpt":{"rendered":"<p>Lunchtime seminar series on EU and Luxembourg tax law jurisprudenceThis 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.<\/p>\n","protected":false},"author":0,"featured_media":1961,"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":"2023-03-06 12:30:00","event_end_date":"2023-03-06 13:30:00","event_speaker_name":"Frank Salentiny, PhD researcher at the University of Luxembourg","event_speaker_link":"","event_is_online":false,"event_location":"University of Luxembourg\r\nWeicker Building\r\nroom B001 (ground floor)\r\n4, rue Alphonse Weicker, L-2721 Luxembourg\r\n\r\nhybrid format:\r\nThe link to join the seminar will be sent to all registered attendees on Friday, 3 March 2023.\r\n","event_street":"","event_location_link":"","event_zip_code":"","event_city":"","event_country":"LU"},"events-topic":[305],"events-type":[],"organisation":[103,100],"authorship":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.3 (Yoast SEO v22.3) - 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