Executive summary
On 28 July 2021, the Luxembourg Tax Authorities (LTA) published a Circular setting forth general guidelines for setting administrative fines and penalties for specific infractions in a direct tax context. The Circular also clarifies the procedures to be applied for criminal tax offenses and how tax offices should cooperate with the judicial authorities.
This Alert summarizes the guidelines provided by the Circular.
Detailed discussion
General
Several provisions of the Luxembou…