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  1. Les sanctions financières sont des mesures restrictives prises à l’encontre de personnes ou d'entités dans le but de mettre un terme à certains comportements délictueux. Au Luxembourg, le ministère des Finances est compétent pour traiter de toutes les questions et contestations relatives à l'exécution de ces interdictions et mesures restrictives.

  2. At the European Council in June 2000, the member states reach agreement that the European Union should work towards full implementation of the exchange of information between tax authorities. The 2008 economic and financial crisis hastens the move towards fiscal transparency. This topic presents Luxembourg's efforts in order to bring its entire body of tax agreements in line with the international standard.