Europe

It Will Soon Be Officially Possible To Reclaim Debt On Bad Debts

It has been clear for sometime that Hungary is in breach of EU law by not allowing the refunding of VAT on bad debts.  The fact that cases of Hungarian taxpayers have now been brought before the the European Court of Justice (ECJ) has forced Hungarian law makers  to move on the issue.  While the package of tax amendment submitted last week provides an opportunity to reclaim such VAT, and certain cases – due to the planned administrative restrictions –  it will still only be possible to enjoy this right with reference to EU law.

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Associate Solicitor, Maria McNally adds to Cleaver Fulton Rankin’s expertise in Mediation

Associate Solicitor, Maria McNally has completed her training with the Institute of Professional Legal Studies (IPLS) to become a qualified Mediator. The IPLS Mediation Course provides training in Civil and Commercial Mediation.  As advocates of Alternative Dispute Resolution, Maria will add to the Dispute Resolution team’s expertise at Cleaver Fulton Rankin.

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Sexual harassment at work: what your company needs to know. ILN lawyers from around the world weigh in.

The International Lawyers Network’s Labor & Employment Group announces the second release of its publication, “Sexual Harassment in the Workplace: What Employers Need to Know.” This collaborative electronic guide offers a summary of key labor law principles in 21 jurisdictions across the globe, serving as a quick, practical reference for those reviewing their sexual harassment policies and training in these jurisdictions.

Director of Global Relationship Management, and the guide’s facilitator, Lindsay Griffiths, says “We’re pleased to offer the second edition of our paper, which builds on our previous efforts. We have a number of new jurisdictions, and the group continues to work collaboratively to update the paper to be a practical and valuable resource for employers examining their sexual harassment policies and training, to ensure they can avoid or promptly handle any #metoo incidents.”

To view the paper, please click here: http://bit.ly/ILNMeToo

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On The Way To A Fairer VAT System

The European court of justice (ECJ) has declared in a recent case that with checking VAT transactions, the tax authority cannot ignore examining the full budgetary impact. Thus it is not acceptable for the authorities to deny the right of VAT deduction to a taxpayer without allowing the other taxpayer to accordingly reclaim the VAT that is paid. Furthermore, the court has also found it unacceptable for the tax authority to base a fine only on the amount of the VAT deducted unlawfully without examining the text shortfall actually caused. The ruling can be considered as another important step towards the creation of a fair VAT system.

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Russia’s Constitutional Court has explained, which payments are not included in the minimum wage

In its Ruling of April 20191 the Constitutional Court has explained that payments for work under deviant conditions cannot be included in the minimum wage amount. In particular, it concerns payments for the following work:
  • overtime;
  • night work;
  • work in weekends and public holidays.

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University of Limerick Acquires Former Dunnes Stores Site for €8 million

We are acting for the University of Limerick in the acquisition of a strategic Limerick city centre site to develop a city centre campus.

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What is a Life Interest Trust and how can it help?

Complicated family situations and second marriages can raise concerns over what may become of your assets after your death, for example if a spouse remarries after divorce or death. A life interest trust may be the solution to keeping everyone (relatively) happy.

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Guide to Establishing a Business Entity in Ireland

A. Introduction

As a common law jurisdiction, Ireland’s legal system is similar to that of the US and the UK and businesses can be carried on in Ireland in several different ways, including as sole traders, partnerships or companies.

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Mediation Explained

“Discourage litigation. Persuade your neighbors to compromise whenever you can”
Abraham Lincoln

Following an EU Directive, the Mediation Act was enacted in Ireland in 2017. It came into force on 1st January 2018 and establishes a statutory framework designed to promote the resolution of disputes through mediation as a viable, efficient and cost-effective alternative to court proceedings. Various published statistics suggest the mediation process enjoys a 65% to 80% success rate.

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Information on Filed Applications for Registration of Drugs has Become Publicly Available in Russia

Under the Federal Law “On drugs circulation” (Law), information on state registration of drugs in Russia shall be publicly available.

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