Voor een succesvolle faillissementsaanvraag moet sprake zijn van meerdere schuldeisers. De Minister van SZW voert daarom in zijn verzoekschrift tot faillietverklaring van X, naast zijn eigen vordering, een vordering van de Belastingdienst op. Maar zijn de Staat en de fiscus wel twee verschillende schuldeisers? De Hoge Raad heeft recentelijk bepaald dat dat niet het geval is.
It is important to frame a will in the appropriate manner to ensure dwelling house relief can be availed of, especially where beneficiaries are to inherit a mixed asset estate, comprising a number of residential properties.
With almost ten years of hindsight we can safely say that although the construction trusteeship system created to prevent circular debt in the construction industry has essentially lived up to expectations, the system still has some unresolved flaws. What’s more, the taking effect of the new Civil Procedure Code this January will present a further challenge for the system.
A fine imposed by the ICO on a company accused of sending millions of unsolicited emails was overturned last month by the Appeal Tribunal.
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.
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.
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.
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.
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.
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.