On 19 December 2019, the Luxembourg Parliament has adopted the law implementing the Council Directive (EU) 2017/952 of 29 May 2017 (better known as “ATAD 2”) in Luxembourg Law (1st vote). Furthermore, the Budget Law 2020 has been passed on the same day.
For both laws, the Parliament has requested the State Council to exempt the second vote, so that the laws are expected to be enacted prior to year end. Both laws are to be expected to be published this week and will apply as from 1 January 2020.
Adrien Kleinschmidt, LL.M.