Europe

When is an export not an export? New VAT rules on intra-community supplies of goods

The rules on VAT-exempt intra-community supplies of goods have long been a source of worry for businesses. It is not uncommon for the tax authority to deny tax exemption on such transactions on the grounds that the goods never left the country. Although a recently accepted proposal by the EU clarifies the rules, complying with them entails a great deal of bureaucracy for companies that deliver to EU markets.

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New Cork Office

We are delighted to announce the opening of our new Cork office, headed by Partner John Ringrose. The move to Cork will further consolidate our position in the litigation, commercial, insurance and corporate legal sectors in Ireland.

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The Pharma Legal Handbook: Russia

Lidings experts have authored the The Pharma Legal Handbook: Russia – practical directory focused on the key aspects of legislative regulation of pharmaceutical industry in Russia.

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A strict interpretation

Bou Simon v BGC Brokers LP: a salient reminder of the strict approach the court will take when deciding whether to imply a term into a contract.

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A bill may prohibit controlled persons to vote for related party transactions’ approval

The new Bill No. 551219-7 has been introduced to the State Duma, which is going to change voting procedure for interested party transactions under Joint Stock Companies Law and Limited Liability Companies Law.

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Obligation to Conduct a Data Protection Impact Assessment (DPIA)

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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Aanbod voor een huurovereenkomst: kijk een gegeven paard niet in de bek!

De gemeente Epe heeft jarenlang een standplaatsvergunning verleend en wenst hieraan een einde te maken. Kan dit zomaar? Deze vraag werd aan het Gerechtshof Arnhem-Leeuwarden voorgelegd. Op 10 juli 2018 heeft het Gerechtshof uitspraak gedaan.

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Filing problems

Since January this year, it’s been more difficult than ever to litigate in Hungary. Courts have been rejecting countless petitions, filed by even the most experienced lawyers, citing professional inaccuracies or formal errors. The stringent policy is likely to prompt parties with grievances to use alternative forums for the settlement of disputes.

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Gifting millions under Lasting Power of Attorney: the JMA case

One of the less talked about implications of losing capacity in old age is that Inheritance Tax (IHT) planning often becomes impossible without court intervention.  Incapable wealthy family members cannot make gifts because they lack the capacity to authorise them.  Even if they have had the foresight to sign a Property & Financial Affairs Lasting Power of Attorney, by law an attorney’s ability to make gifts is extremely limited and this cannot be overridden by any terms placed in the Lasting Power.  If the member lacks capacity and there is going to be a big IHT bill to pay on their death, the only option is to make an application to the Court of Protection for authority to make a substantial gift.

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New trends in construction procurement

Parties carrying out construction work often assume that either standard (or traditional) procurement or design and build procurement should be used to procure their projects, particularly when third party development funding is being obtained.  However we are seeing a clear trend towards parties selecting other procurement routes to suit their particular projects and lenders being willing to fund such projects.

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