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Europe
European Union
Dillon Eustace
On 6 January 2021, the European Securities and Markets Authority (ESMA) launched its Common Supervisory Action (CSA) with national competent authorities (NCAs) on the supervision of costs and fees of UCITS across the EU.
Schoenherr Attorneys at Law
In December 2020 the Higher Administrative Court issued an interesting ruling regarding the party status of environmental organisations (EOs)
Finland
Castrén & Snellman Attorneys
New WHT rules are applied to dividends paid as of the beginning of 2021. With the legislation change, amendments were made to the Act on the Taxation of Non-resident Income (Laki rajoitetusti verovelvollisen tulon verottamisesta, 627/1978).
Hungary
Katona & Partners Attorneys at Law
Dropshipping, the latest addition to e-commerce, simplifies online trading to the utmost, as the retailer does not have to worry about warehousing and delivery.
Katona & Partners Attorneys at Law
If the actor who orders the transport in the chain business is in the middle of the chain, i.e. a taxpayer who acts both as an acquirer and as a seller in the chain transaction...
Katona & Partners Attorneys at Law
The VAT Directive only presents the goal to be achieved. It is up to the Member States to implement these objectives in their national legal system.
Katona & Partners Attorneys at Law
Dropshipping als neueste Errungenschaft des E-Commerce vereinfacht den OnlineHandel auf das Äußerste, da sich der Händler nicht um Lagerhaltung und Lieferung kümmern muss
Katona & Partners Attorneys at Law
Lassen Sie uns untersuchen, ob sich dann der Erfüllungsort der Transaktion und damit der Mitgliedstaat ändert
Katona & Partners Attorneys at Law
A dropshipping, mint az e-kereskedelem legújabb vívmánya, végletekig leegyszerűsíti az online kereskedést, hiszen nem kell kereskedőnek készletezéssel, kiszállítással foglalkoznia.
Katona & Partners Attorneys at Law
A HÉA Irányelv a tagállamok számára csak az elérendő célt írja elő, a tagállamok maguk határozzák meg, hogy ezeket a követendő célokat hogyan ültetik át a saját nemzeti jogrendszerükbe, ezért minden esetben meg kell vizsgálni, hogy abban a tagállamban arra a típusú jogügyletre, ahol a végfelhasználó van, milyen szabályozás található.
Katona & Partners Attorneys at Law
Ha a láncügylet fuvarozást megrendelő szereplője a lánc közepén található, tehát olyan áfaalany, aki az ügylet során beszerzőként és értékesítőként is megjelenik...
Ireland
William Fry
Following a delay to the effective date, green funds have until 1 January 2022 to comply with SFDR Level 2 compliance standards. While the majority of these Level 2 measures were finalized ...
William Fry
On 18 March 2021, the President signed into law the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021 (the Act).
William Fry
On 9 April 2021, the Central Bank of Ireland (Central Bank) published its most recent consultation paper, titled, "Cross Industry Guidance on Operation Resilience (CP – 140)"
Netherlands
Littler Mendelson
In the Netherlands, the end of a fixed-term employment contract is usually linked to a calendar date.
Turkey
Ersoy Bilgehan
As our readers may recall from our previous article dated 21 January 2021, several articles under the Turkish Commercial Code no. 6102 were amended to provide for a notification obligation...
UK
Cooley LLP
The U.K. Supreme Court has handed down its much-anticipated judgment in the KBR case, R (on the application of KBR, Inc) v. Director of the Serious Fraud Office [2021] UKSC 2...
lus Laboris
The recent UK Supreme Court ruling that Uber drivers are workers and not independent contractors has implications for pension provision in the gig economy sector.
Gill Jennings & Every
The development of Augmented Reality (AR) assisted surgical techniques is moving rapidly, with GlobalData predicting the next 10 years will see the AR market in health care reach $76...
Katten Muchin Rosenman
On the eve of the UK's exit from the EU on 31 December 2020, the UK Government published the concise but game-changing piece of legislation.
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