The European Commission has referred Luxembourg to the Court of Justice of the European Union (CJEU) over issues with Luxembourg's implementation of the interest limitation rules of the Anti-Tax Avoidance Directive (ATAD). The issue is an exclusion from the rules provided by Luxembourg for special purpose entities, which are not included in the official list of entities (financial undertakings) that may be excluded from the rules. The Action was brought on 20 February 2024 and published in t…