- Regarding its tax ruling system Luxembourg only provided general information but failed to provide a specific overview of rulings it took in 2011 and 2012.
- Luxembourg also refused to deliver certain information on the usage of the IP tax regime, including the details of the 100 largest companies falling under the regime.
The European Commission has called on Luxembourg to submit information that the Commission needs in order to assess whether certain tax practices favour certain companies, in breach of EU state aid rules. As Luxembourg failed to adequately answer previous requests for information, the Commission has now adopted two information injunctions ordering Luxembourg to deliver the requested information within one month. Should Luxembourg persist in its refusal, the Commission may refer the issue to the EU Court of Justice.
Luxembourg refused to respond fully to the requests, invoking fiscal secrecy: