After studying law at the Cours Supérieurs in Luxembourg and at the Universities of Nancy and Paris, Paul BLESER graduated as a Doctor of Law under the Collation des Grades regime and began his career as a lawyer at the Luxembourg Bar in 1968.
He became Attaché de Gouvernement in 1972 to the Ministry of Finance and was seconded to the Administration de l’Enregistrement et des Domaines (Administration of Registration and Domains), responsible for indirect taxation, especially VAT, inheritance tax and domains of the State). He served as Attaché fiscal (tax attaché) with the European Communities and BENELUX until 1991, when he was appointed Director of Administration de l’Enregistrement et des Domaines, a position he held until his retirement in 2006. As a Luxembourg delegate in the working groups of the Commission and the Financial Group of the European Council (Groupe de Questions Financières) from 1972 until 1991, he gained significant experience in Community matters: Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes-Common system of value added tax: uniform basis of assessment, VAT Directives, VAT-based own Own Resources, abolition of border tax formalities, Schengen Agreement. In the course of his duties as Director, Mr BLESER concentrated his activity on the implementation of VAT legislation, the computerisation of the Administration and the reform of the registration fee (droit d’enregistrement), reform which led to the Act of July 30, 2002 on the tax credit for the acquisition of dwellings, the law of which he is the spiritual father.
Before joining MOYSE BLESER, he had reinstated the Luxembourg Bar. He is a founding member of the Chamber of Commerce Luxembourg-Russia, founded in 2004.
- 1967 Doctor of Law (regime of Collation des Grades)
- 1968 Application for notaries
- 1970 Attorney-at-Law (formerly called Avocat-avoué)
French, German, English, Luxembourgish
Published book: “Steuern sparen bei Renovierung und Kauf von Immobilien und Bauplätzen”, Promoculture-Larcier, 2002
Fiscal studies n° 128-130: Tax measures to encourage the placing on the market and the acquisition of building plots and residential buildings, published by Paul BLESER, Mathis MELLINA and Sylvie TRAUSCH-SCHODER, 2002