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Legitech | Masterclass IRC 2022 - Session 3: The criminal tax liability of the director

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jurisprudence

wed. 12 Oct.

10h00-12h30

All tax experts and accounting professionals are confronted daily, in their professional practice, with the questions of application of the IRC.

He must stay informed of the practices and the latest legislative and jurisprudential modifications, the IRC constantly evolving under the impetus of a growing number of anti-abuse measures and the increasingly dense case law of the administrative courts. .

Building on the success of the 2022 edition, Legitech offers a development cycle of 4 webinars: the IRC Masterclasses.

In order to stick as well as possible to practical situations, the sessions are interactive: concrete cases related to the topics addressed can be submitted by the participants to the speakers during the presentation.

Each session focuses on current events: recent legal changes, circulars, case law. This cycle benefits from the support of the best specialists in the field.

All of the 2022 IRC Masterclasses are coordinated by our managing partner Alain Steichen.

Pol Mellina, Partner of the tax department will intervene as a speaker at session 3 dedicated to the criminal tax liability of the manager.

Session 1 Wednesday, September 21, from 10 a.m. to 12:30 p.m.: Analysis of IRC case law over the past year Structuring in real estate

Starting from a selection of key Luxembourg decisions over the past year, the purpose of the first part of the session is to cover the latest developments in case law regarding IRC.

Through the analysis of practical examples, the second part of the session will allow you to understand the main components of real estate structures involving Luxembourg companies.
On the program, in particular:
- organization of real estate structures
- reorganization of real estate structures (merger, demerger, transformation, transfer)
- impact of the new anti-abuse rules ("ATAD")

Session 2 Wednesday, September 28, from 10:00 a.m. to 12:30 p.m.: The determination of the taxable income of companies and the preparation of the tax package (declaration, tax, annexes,...)

The taxable income of corporations is modeled on the taxable income of sole proprietorships. It borrows the general formula for determining taxable income, as well as the various taxable income and deductible expenses. The taxable income thus determined must then be appropriately brought to the attention of the tax office, by using the related administrative forms as well as the various annexes to be provided if necessary. The session will focus on these different aspects which form the common basis of the tax system of all companies.

Session 3 Wednesday, October 12, from 10:00 a.m. to 12:30 p.m.: The criminal tax liability of the director

The 2017 tax reform led to significant legislative changes in criminal tax law. Since then, it can be seen that the change in the texts has been accompanied by an increasing application, if not systematic, of the sanctions provided for therein by the public authorities. Thus, faced with this new reality, the third session of the IRC 2022 Masterclass will aim to draw up an inventory of the criminal tax liability of the manager and to outline the best practices to adopt to avoid prosecution.

Session 4 Wednesday, October 19, from 10:00 a.m. to 12:30 p.m.: Corporate tax management and its limits

From the fundamental right to choose the least taxed path to all the old or more recent measures aimed at limiting the use deemed abusive of favorable tax rules, the speaker will provide a detailed overview of the rules imposed on the head of company by limiting its freedom of management in tax terms.

He will also come back to some important recent case law which has made an impression in that it has constituted, in their respective fields of application, a partial halt to the fundamental movement to strengthen anti-abuse measures. Or when the limits set on freedom of management in tax matters in turn reach their own limits.