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Mensuel de avril 2024 - Emploi / Droit

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Tax controversy series: Administrative court of appeal judgments on the classification of a company’s activities / NACE
By Emilien LEBAS, Partner, International Tax, Tax controversy dispute resolution leader and Valentine PLATEAU, Assistant Manager, International Tax, KPMG Luxembourg   On 5 March 2024, the Luxembourg administrative Court of Appeal (Cour administrative, 5 mars 2024, n°49365C, 49366C and 49367C) rendered a series of judgements (together, the “three cases” or the “cases”), all relating to the same issue surrounding the statistical classification of economic activities in the European Community (“NACE”(1)) code assigned by the National Institute of Statistics and Economic Studies of the Grand Duchy of Luxembourg (“STATEC”(2)).   In all those cases, the Luxembourg administrative Court of Appeal (the “Court of Appeal” or the “Court”) confirmed...
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