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Commentary

8.2 Appeals process

Luxembourg

Tax disputes

The appeals process in Luxembourg depends on which of the authorities is responsible for enforcing the obligation.

All disputes with the Luxembourg direct tax administration office (ACD) must be in writing and preferably addressed to the Director of the Luxembourg Inland Revenue for the attention of the Disputes Department

Verbal challenges are valid if they are recorded in writing, but appeals by telephone or e-mail are not allowed.

A claim must provide the name, address and registration number of the taxpayer and can be in French, German or Luxembourgish. It must

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