Aktuális jogi híreink

An amendment to the VAT Act which is scheduled to come into force as of January 2019 redraws the circle of tax subjects and of the definition of economic activity, with consequences for (among others) managing directors as private individuals: "economic activity" is one of the key criteria for determining

Judgment of the Austrian Supreme Court (OGH) on land specifications with far-reaching implications for ECS practice In an earlier article published on 20 July 2018 I dealt with the experience with German European Certificates of Succession (ECSs), which were introduced by Regulation 650/2012/EU (EuErbVO) and can be issued for

Tax debts can now expire according to Estonian supreme court The Estonian Supreme Court ruled on 10 October 2018: tax debts expire after five years, the same way as other debts. More precisely: the expiration ends with handing over

Forfeiture clauses in standard employment contracts are invalid if they do not sufficiently differentiate which claims are covered. Employment contracts very often contain so-called forfeiture or exclusion clauses. They specify a deadline within which employees must assert their claims against the employer after termination of the employment relationship. If this

With yesterday's decision, the Constitutional Court of Slovakia has finally repealed a law that is regarded as discriminatory and hostile to investors. The decision concerned the acquisition of agricultural land which, under the previous law, could only be acquired by the members of the municipality where the land