Právní novinky

Latvia: Personal liability of management board members for company tax liabilities and `lost` accounting documents As of 1 January 2015 the State Revenue Service (tax authority) can bring a personal recovery claim against board members for company tax debts. The personal liability of board members for

Německo: Minimální mzda se týká všech zaměstnanců, kteří pracují v Německu – také těch řidičů nákladních automobilů, kteří Německem projíždí. Od 1. ledna 2015 je v platnosti zákon o všeobecné minimální mzdě ve výši 8,50 EUR (hrubý) za hodinu, který platí pro všechny zaměstnance, jejichž pracovní místo se nachází v

Lithuania: On 2 October 2014, the Court of Justice of the European Union handed down a ruling relevant to companies engaged in intra-EU supply of goods. A dispute arose between the French tax authority and an Italian company (Company) which produced iron fences and sold these to a customer in

Lithuania: Starting 1 January 2015 new rules on the Law of VAT come into force in Lithuania, related to the place of electronic service supply. These rules were transposed from Council Directive 2008/8/EC amending provisions of Directive 2006/112/EC related to the place of service supply. After the New Year, suppliers

Lithuania: Company statues to be changed within two years. Lithuania adopts the euro on 1 January 2015. This means that companies must convert share capital and share value from litas into euro. Legal instruments provide the following formula for conversion: Share capital in litas / Conversion rate (3.45280) / Number