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.
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.
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
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.
- night work;
- work in weekends and public holidays.
We are acting for the University of Limerick in the acquisition of a strategic Limerick city centre site to develop a city centre campus.
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.
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.
“Discourage litigation. Persuade your neighbors to compromise whenever you can”
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.
Under the Federal Law “On drugs circulation” (Law), information on state registration of drugs in Russia shall be publicly available.