LUXEMBOURG

The Luxembourg Administrative Court lodges a reference for a preliminary ruling with the European Court of Justice concerning the taxation of non-resident individuals

Under the impact of the decisions of the ECJ in the Schumacker case (14 February 1995, C-279/93) and the Wielockx case (11 August 1995, C-80/94) the grand Duchy of Luxembourg, by the law of 21 December 2001, amended the provisions of Luxembourg domestic tax law concerning certain aspects of the taxation of non-residents individuals.

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