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Hybrid event, organized by the Department of Law and the ATOZ Chair for European and International Tax Law at the 8xav¸£Àûµ¼º½ of Luxembourg.

Abstract:

This 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.

This lunchtime seminar will be dedicated to the judgment of Luxembourg’s Constitutional Court of 10 November 2023 in case n°00185. In its ruling, the Court held the minimum wealth tax regime to violate the principle of equal treatment enshrined in Luxembourg’s constitution insofar as it imposed a significantly higher burden on certain financial companies relative to comparable non-financial entities. As a result, the Court ordered the application of the lower tax amount on such financial entities. The judgment raises a number of crucial questions for the application of the constitution to tax law, which will be discussed during this seminar.

The seminar brings together experts from tax law and constitutional law for a lively debate on this important judgment and its implications for both tax policy and constitutional law doctrine. It will be presented by Maître Alain Steichen (Associate professor, 8xav¸£Àûµ¼º½ of Luxembourg), Dr. Carola Sauer (Head of Legal Affairs at the Conseil d’État), and Prof. Werner Haslehner.

Speakers:

Maître Alain Steichen, Associate professor at the 8xav¸£Àûµ¼º½ of Luxembourg

Dr. Carola Sauer, Head of Legal Affairs at the Conseil d’État

Prof. Werner Haslehner, Full professor in European and International Tax Law

Location:

This is a hybrid event that offers both in-person and virtual attendance options.

Language: English

This is a free seminar. Registration is mandatory.