Loi du 27 avril 2006 portant transposition de la directive 2004/56/CE du Conseil du 21 avril 2004 concernant l'assistance mutuelle des autorités compétentes des Etats membres dans le domaine des impôts directs, et modification de la loi générale des impôts ainsi que de la loi du 15 mars 1979 concernant l'assistance administrative internationale en matière d'impôts directs.

AI-assisted research summary: This preamble identifies a Luxembourg law of 27 April 2006 that transposes EU Directive 2004/56/CE on mutual assistance between competent authorities in direct tax matters and amends related tax laws.

AI-assisted research summary: On request from a competent authority of an EU member state, certain administrative acts or decisions must be served in Luxembourg, and the requesting authority must be told promptly what happened and when service occurred.

AI-assisted research summary: If the exact address of the recipient cannot be established, assistance from the authorities of the state of the last known domicile, or otherwise the last known residence, must be requested through the usual channel.

AI-assisted research summary: This article amends the law on international administrative assistance in direct taxes to add that it may also take part in simultaneous controls between tax administrations of EU member states.

AI-assisted research summary: Tax-assistance information may be used only for the exact tax assessment it was obtained for, or for a criminal fraud case linked to that tax, and access is limited.