Loyens & Loeff advised Fleury Michon

The VAT treatment of pension activities may soon be brought before the Court of Justice of the European Union (CJEU).

US private fund sponsors trend towards the use of Luxembourg access points in their fund complexes to tap into the EU investor market.

In the Stellantis case, the European Court of Justice (ECJ) has ruled that a transfer pricing adjustment in the context of intra-group supplies of goods is not a consideration for a supply of services for VAT purposes.