Legitimate expectations in Luxembourg tax law

The case of administrative circulars and tax rulings

1re édition 2019

Fatima Chaouche

125,00 €


This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty.

This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts.

Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).

Version numérique disponible sur :

  • Strada lex Luxembourg
  • Strada lex Europe

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List of Abbreviations

Part I – Normative framework and theoretical tensions in direct tax legislation
Chapter 1. Constitutional provisions and tax norms
Chapter 2. Implementation and interpretation of tax laws in Luxembourg
Chapter 3. Theoretical tensions: legality and taxpayers’ legitimate expectations

Part II – Legal value and enforceability of administrative interpretative acts issued by the ACD
Chapter 4. Collective interpretation of tax laws : a study of administrative circular letters in Luxembourg domestic law
Chapter 5. Individual interpretation of tax laws : a study of tax rulings in Luxembourg domestic law

Part III – Balancing the principle of legality and the need for certainty in circulars and advance decisions

Chapter 6. General principles of law in the invokation of interpretative acts issued by the ACD
Chapter 7. Current legal and judicial remedies for reliance on contra legem administrative interpretative acts
Chapter 8. Normative proposals for the protection of taxpayers’ legitimate expectations in contra legem tax circulars and advance decisions

Summary of findings
Table of legal acts
Table of foreign legal and administrative acts
Table of case-law
Table of reports – studies
Table of parliamentary questions/replies
Table of parliamentary material
Table of annual administrative and judicial reports
Table of circulars


Liste des contributeurs


  • Fatima Chaouche : Référendaire at the Cour administrative of Luxembourg







Nombre de pages


Date de parution

Juin 2019

Nom de la collection

Collection de la Faculté de Droit, d'Économie et de Finance de l'Université du Luxembourg