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Studio Legale e Tributario Biscozzi Nobili Piazza | Italy | 25 Jan 2019

VAT grouping provisions – an overview

Italy's value added tax (VAT) group scheme recently took effect. The scope of application, conditions and implications of the VAT group scheme are different from the existing VAT consolidation scheme. Contrary to the VAT consolidation scheme, where each entity remains not only independent from a juridical point of view, but also a single taxable person, a VAT group is considered a single VAT......
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Castegnaro | Luxembourg | 23 Jan 2019

Changes to minimum social wage

Following recent amendments to Article L 222-9 of the Labour Code, the monthly minimum social wage for a non-qualified employee paid per month has been fixed – as of 1 January 2019 – at €254.31 (with the index value of 100 weighted for the cost of living as of 1 January 1948). Thus, as of 1 January 2019 the new gross amounts of the monthly minimum social wage and the applicable legal......
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Davis Polk & Wardwell LLP | United Kingdom | 23 Jan 2019

Sky takeover – applying the chain principle

One of the highest profile public M&A transactions of 2018 was the competitive takeover battle between Comcast and Fox for the control of Sky, against the backdrop of Disney's proposed merger with Fox. As Disney was proposing to merge with Fox and one of Fox's assets was a 39% stake in Sky (which is subject to the Takeover Code), the Takeover Panel Executive had to consider whether to apply......
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Nater Dallafior Rechtsanwälte | Switzerland | 21 Jan 2019

Federal courts opine on disputed family names

The Federal Supreme Court and the Federal Administrative Court recently handed down conflicting decisions in two ostensibly similar cases concerning disputed family names. The cases demonstrate that while the use of family names in company names is permissible even if the family name is part of an older name of a company active in the same industry, no equivalent rule exists in trademark law.
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Acar & Ergonen Law Firm | Turkey | 21 Jan 2019

Central Bank announces 2019 default interest rate for commercial agreements

Each January, the Central Bank determines and announces the default interest to be applied where parties fail to agree on such interest or when their agreement is or becomes invalid. According to the Central Bank's recent announcement in the Official Gazette, default interest has been set at 21.25% as of 1 January 2019, compared with 10.75% in 2018.
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Cliffe Dekker Hofmeyr | South Africa | 11 Jan 2019

Clarification in SARS' latest issue of Interpretation Note 64

The South African Revenue Service recently published the fourth issue of Interpretation Note 64, which seeks to provide guidance on the application and interpretation of Section 10(1)(e) of the Income Tax Act. With the rising prevalence of complex developments, security estates, shopping centres, wellness compounds and high-rise flats in South Africa, body corporates, homeowners' associations......
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Wikborg Rein | Norway | 9 Jan 2019

Supreme Court clarifies distribution of interest component in global limitation fund

In a recent judgment in the Full City limitation fund proceedings, the Supreme Court clarified how a global limitation fund established pursuant to the Norwegian Maritime Code should be distributed. The court held that the interest component in the limitation fund should be distributed only on the claims for interest and not on the other claims filed in the fund because vessel owners'......
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Arnecke Sibeth Dabelstein | Germany | 12 Dec 2018

CMR versus Civil Code: five or nine percentage points above basic lending rate?

The Verden Regional Court recently sentenced a forwarder to pay full compensation plus interest calculated at nine percentage points above the basic lending rate under the Civil Code. Upholding the forwarder's appeal, the Celle Higher Regional Court held that the interest rate should be reduced to five percentage points above the basic lending rate, which is more in line with interest claims......
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Walder Wyss Ltd | Switzerland | 30 Nov 2018

End to rulings on Swiss principal companies and finance branches

In the context of the bill on the Federal Act on Tax Reform and AHV Financing, the Swiss Federal Tax Administration recently announced that, as of 1 January 2019, it will abstain from granting rulings which safeguard the tax privileges of new principal companies and finance branches. Existing rulings for these regimes will no longer be valid after 1 January 2020 as part of the overall Swiss......
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Bloomfield Law | Nigeria | 21 Nov 2018

National Industrial Court reinforces foreign employees' right to receive redundancy benefits

A foreign employee recently secured a landmark judgment in the National Industrial Court in relation to redundancy benefits that he had claimed while employed by the defendant. The judgment reinforces the well-established principle of interpreting the plain and ordinary meaning of employment contracts and strengthens the position of local and foreign employees seeking to enforce their rights......
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