Elias Neocleous & Co LLC

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Admissibility of digital evidence in court

July 2 2019 The rapid development of technology and the use of digital devices have resulted in a significant transition from the creation of physical to digital…

Court examines validity of lawyer's sworn affidavit provided on behalf of clients as part of interim application

August 13 2019 The Larnaca District Court recently issued a decision on the validity of a sworn affidavit provided by a lawyer on behalf of his clients in the…

Doctrine of payment into court

May 22 2018 Order 22 of the Civil Procedure Rules provides that in any action for debt or damages, the defendant may at any time, on notice to the claimant, pay…

Practical guidance on calculating notional interest deduction

September 16 2016 The Tax Department has issued guidance on the application of the provisions introduced in 2015 for a notional interest deduction.

Application of Erinford principle

July 24 2018 Cyprus case law imposes strict conditions on the issue of Erinford orders because, if made, they are likely to be in effect in Cyprus for a much…

Annulment of Ministry of Transport decision on concession contract provides clarity to tender parties

April 20 2021 The Administrative Court recently annulled a Ministry of Transport decision which had awarded a concession contract to Intercity Buses. This comes…

Widow's pension: unequal treatment and discrimination on grounds of gender

February 16 2021 The Administrative Court recently ruled in a case concerning the differentiation in treatment, by law, between women and men of deceased spouses. The…

Cyprus launches UBO register

February 1 2021 Cyprus has elevated its ultimate beneficial owner (UBO) reporting status by implementing all of the mechanisms for the creation, operation and…

Expatriate relief for lower employment income earners officially extended

January 20 2021 The House of Representatives recently voted into law an amendment to the Income Tax Law which extends the 20% deduction previously available to…

Tax Department clarifies tax status of permanent establishments and legal persons during COVID-19 pandemic

December 4 2020 The COVID-19 pandemic has led to the imposition of various measures on a global scale which have inevitably put restrictions on the physical presence…