Sunday 22 October 2017
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Conversion of bearer securities regime - FCB

Following the publication of Law 15/2017 of 3 May (the “Law”) in May 2017 – that foresees the prohibition of bearer securities as part of the international recommendations to make company ownership more transparent (as a means of fighting money laundering and the financing of terrorism) – Decree-Law 123/2017 of 25 September (the “Regulation”) was published in September 2017. It establishes the procedure for the conversion of bearer securities into nominative securities.

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The impact of EU law on tax inspections - PwC

The judgement of the European Court of Justice (ECJ) in case C-682/15 (the "Berlioz" case), handed down within the framework of a preliminary ruling referral by the Luxembourg Administrative Court, was published on 16 May 2017.

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