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By Emilien LEBAS, Partner, Head of International Tax, Tax controversy dispute resolution leader Valentine PLATEAU, Manager, International Tax, KPMG Luxembourg
On 5 February 2025, the Luxembourg administrative Tribunal (Tribunal administratif, 5 février 2024, n°47856) (the “administrative Tribunal” or the “Tribunal”) reclarified certain procedural aspects regarding the filing of administrative claims on a provisional tax assessment(1) issued by the Luxembourg tax authorities (“LTA”).
Summary of the case
In the case at hand, a corporate taxpayer filed its 2016 tax return for which the LTA issued provisional tax assessments based on §100a of the Luxembourg General Tax Law(2) (Abgabenordnung, “AO”)...
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