Europe

Tackling the Crippling Cost of Insurance

In Brief: Significant recommendations and 29 associated actions to stabilise employer and public liability insurance costs have been published by The Cost of Insurance Working Group (CIWG). Key proposals include:- Encouraging transparency through the establishment of an insurance price index; Limiting personal injuries awards; and Formulating guidelines on suspected fraudulent claims.

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Creation of Courts of Cassation and Appellate Courts

On 30 July 2018, the Federal Constitutional Law № 1 FKZ “On amending the Federal Constitutional law «On the Judicial System of the Russian Federation» and certain Federal Constitutional Laws in regard to creating general jurisdiction courts of cassation and general jurisdiction appellate courts” dated 29 July 2018 was published. In respect thereof, the system of judicial review is changing. According to the new law, the judicial system will be as follows:

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Refining the band of reasonable responses test – an insight into fair dismissals

In this briefing we look at two recent Employment Appeal Tribunal (EAT) decisions relevant to dismissal:  In the first, Quintiles Commercial UK Ltd v Barongo, the EAT considered whether an Employment Tribunal had been correct in deciding that a dismissal for a first offence of misconduct had been automatically unfair where the conduct in question had been serious, but not “gross”, misconduct; Afzal v East London Pizza Ltd T/A Dominos Pizza, on the other hand, addressed the crucial question of whether the ACAS Code of Practice on Disciplinary and Grievance Procedures has wider application to dismissals for some other substantial reason.

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Open season for VAT number shopping?

In its judgement passed a few weeks ago, the treatment of European Court of Justice (ECJ) was flexible in the interpretation of the VAT “triangular transactions”. While this decision in favour of the taxpayer creates a tax planning opportunity for businesses involved in international trade of goods, it pays off to be cautions on the other side.

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Employee awarded €7,500 for excessive working hours

A Labour Court decision has highlighted the obligation on employers to ensure that employees do not work more than their statutory maximum working hours. Paul Gough takes a look at the case.

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Feeling the chill in Europe

A new European regulation permits court orders to freeze bank accounts in Europe to enable cross-border recovery of debts. The European Account Preservation Order (“EAPO”) Regulation came into effect on 18th January 2017 and applies in all EU Member States except the UK and Denmark.

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Information report. Tax credit for advertisement

  • Autore: Simone Maria d’ArcangeloWith the publication in the Official Gazette of the  Prime Ministerial Decree (D.P.C.M.) of May 16, 2018 no. 901, finally, the application provisions of the tax credit introduced by art. 57bis of the Legislative Decree 50/20172 for advertising investments have been notified.

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Changes in the joint stock companies law

On 19 July amendments to the Federal law “On joint stock companies” (JSC Law) came into effect aiming to fix general principles of internal audit implementation in joint stock companies. Here we describe this and other important changes.

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OBLIGATION TO CONDUCT A DATA PROTECTION IMPACT ASSESSMENT

Clarification is expected shortly from the Irish Data Protection Commission (“DPC”) in relation to those data processing activities which require a data controller to conduct a mandatory Data Protection Impact Assessment (“DPIA”) in advance of data processing. Caitlín Love explains why your organisation needs to know about it.

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Net assets are less than charter capital — not a cause for winding-up?

Ministry of Economic Development of the Russian Federation proposed to abolish company winding-up basis that provides for the liquidation of joint stock companies (JSC) and limited liability companies (LLC), while the net asset value is lower than the charter capital amount. For that purpose, the Ministry has developed the draft Federal law “On Amending Part One and Two of the Civil Code of the Russian Federation” (the Bill)1. Furthermore, the Bill also excludes the duty to register charter capital reduction in case of company’s net assets value decrease.

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