Legal Updates

Skal bankerne sladre til SKAT?

OVERFØRSLER

I løbet af de sidste pr år har SKAT iværksat forskellige tiltag med henblik på at afdække pengeoverførsler mellem Danmark og udenlandske konti. Dette kan være pengeoverførsler, der sker ved køb ved brug af udenlandske creditcards eller pengeoverførsler mellem en dansk bank og en udenlandsk bank. Den pågældende operation går under benævnelsen money transfer.

Read full article

Vinteropmagasinerede biler – kan beskatning af fri bil undgås?

Beskatning af fri bil for ansatte sker, hvis den ansatte har rådighed over bilen. Det er altså ikke afgørende, om man bruger bilen – muligheden for at råde over bilen er tilstrækkelig.

Det er meget forskelligt, hvilken type biler folk anvender og får stillet til rådighed som fri bil. Visse biltyper er mere “sommeregnede” end andre og anvendes derfor kun i sommerhalvåret. 

Read full article

Skattefrit salg af parcelhus – ændring af ejendommens karakter

Et parcelhus kan sælges skattefrit, hvis det er et en- eller tofamilieshus, hvis ejeren eller dennes husstand har beboet den, og grundarealet er under 1400 m². Er grundarealet mere end 1400 m² kræves det, at der ikke kan udstykkes grund til selvstændig bebyggelse, eller at sådan udstykning vil medføre en væsentlig værdiforringelse af grunden og den tilbageværende ejendom.

Read full article

Multistate Tax Update — December 19, 2013

The Massachusetts Department of Revenue (“Department”) is reminding taxpayers that they have until Dec. 31, 2013 to electronically file abatement claims if they reported state sales tax under the recently repealed so-called “tech tax” on computer and software services.

The computer and software services tax was vehemently opposed by the technology industry. Such opposition led to the retroactive repeal of the tax on Sept. 27, 2013. When the tax was repealed, language was included which changed the normal abatement deadlines to give taxpayers until Dec. 31, 2013 to electronically file abatement claims. 

Read full article

NYS Court Of Appeals: Injury Required For Medical Monitoring

In a landmark decision, the NYS Court of Appeals rejected medical monitoring claims in the absence of a physical injury in Caronia v. Philip Morris, No. 227, slip op. (N.Y. Dec. 17, 2013).

By way of background, on May 1, 2013, the Second Circuit certified to the Court of Appeals the question whether, under New York law, a current or former long-term smoker who has not been diagnosed with a smoking-related disease, and who is not under investigation by a physician for a such a suspected disease, may pursue an independent equitable cause of action for medical monitoring.

Read full article

Lessons on Immigration from the $34 Million Infosys Settlement

Our colleague Jang H. Im recently published an article, “The $34 Million Question: What All IT Consulting Companies Should Learn from the Infosys Settlement,” pointing out key lessons that all companies, including financial services employers may learn from InfoSys’ immigration issues with the U.S. Department of Justice and the precautionary measures employers should take.

Read full article

Chinese investors buying up real estate in Detroit?

Reichle Klein Group Sales Associate Chaz Madrid, Howard & Howard attorney Evonne Xu and American Enterprise Institute’s Derek Scissors on the gr… More…

Read full article

EMPLOYERS SANCTIONED FOR FAILURE TO CORRECTLY COMPLETE I-9 FORMS

As a couple of recent cases make clear, I-9 Form errors can prove costly. Form I-9 is completed and retained by employers to assure new employees are legally authorized to work in the United States.

In the first case, the United States Department of Homeland Security, Immigration and Customs Enforcement (“ICE”) filed a complaint alleging that Anodizing Industries, Inc. violated 8 U.S.C. § 1324a(a)(1)(B) by hiring twenty-six employees for whom it failed to timely prepare and/or present I-9 forms. More…

 

Read full article

OSHA Proposes Intrusive and Burdensome New Injury & Illness Recordkeeping and Reporting Rule

By Lindsay A. Smith and Eric J. Conn

Last month, the Occupational Safety and Health Administration (“OSHA”) put out a press release announcing a proposed new rule that would significantly increase employers’ injury and illness recordkeeping and reporting responsibilities.  OSHA first submitted its proposal to the Office of Information and Regulatory Affairs (“OIRA”) two years ago, on November 22, 2011, but OIRA did not approve the proposed rule to advance through the rulemaking process until last month.

Read full article

Dom om fladskærms-tv

I sommeren 2007 blev det besluttet, at public service-kanalerne i 2009 og 2012 skulle overgå til at sende i MPEG4-standard. I januar 2008 købte en forbruger et fladskærmsfjernsyn, som kun kunne modtage signal i MPEG2-standard. Sælgeren oplyste ikke om den nye signalstandard, som var på vej.

Da DR i november 2009 overgik til at udsende tv på visse kanaler i MPEG4-standard, måtte forbrugeren anskaffe sig en separat tv-boks for at kunne se disse kanaler. Herefter anvendte han fjernsynet frem til april 2012, hvor han købte et nyt fjernsyn.

Read full article