Luxembourg is to challenge the European Commission in the Court over tax rules that are alleged by the Commission to benefit only specific types of entity. These provisions may be contrary to the state aid provisions in the European Union. The Luxembourg government has expressed doubt about the legality of the European Commission’s request for further details on certain of its rules in relation to companies. Although the Commission has previously requested information on Luxembourg’s intellectual property rules and provisions for advance rulings to be sent to it within one month, Luxembourg has not done so, and the matter will become the subject of a legal challenge.
