Hong Kong is a common law jurisdiction, and its legal system is based on English law. Following Hong Kong’s handover to China on 1 July 1997, the Basic Law of Hong Kong is the constitutional document of the Hong Kong Special Administrative Region. Article 8 of the Basic Law provides that: “laws previously in force in Hong Kong, that is, the common law, rules of equity, ordinances, subordinate legislation and customary law shall be maintained, except for any that contravene [the Basic Law], and subject to any amendment by the legislature of the Hong Kong Special Administrative Region.”
In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken van de afgelopen periode.
Hoge Raad: regeling proceskostenvergoeding voor fiscale bezwaarprocedures mogelijk in strijd met discriminatieverbod (art. 1 Grondwet)
Die strategische Planung der Maßnahmen ist zentral für das Gelingen arbeitsrechtlicher Umstrukturierungen. Die wichtigsten To-dos erfahren Sie im heutigen Beitrag.
The Court of Appeal has handed down judgment in the case of Humphrey v Bennett, providing some useful guidance on the nature and scope of a director’s duty to avoid conflicts of interest. The case was an appeal against summary judgment of the High Court following a derivative claim brought on behalf of a company by minority shareholders. The case will be of particular interest to directors of smaller companies whose management structures very often operate on a more informal footing.
The Federal Court has recently delivered judgment in the case of Cooper as Liquidator of Runtong Investment and Development Pty Ltd (In Liq)v CEG Direct Securities Pty Ltd [2024] FCA 6, a case where a liquidator was successful in having a mortgage declared as an unreasonable director-related transaction.
Key Takeaways
Can the contempt remedy for a creditor’s violations of the discharge injunction in multiple bankruptcy cases throughout the land be imposed in a class action lawsuit?
HMRC has recently updated its published guidance on the effect of insolvency on existing VAT groups following appointment of an insolvency practitioner.
The updated guidance
The updated guidance provides that:
Lindahs skattegrupp sammanfattar två positiva nyheter på skatteområdet som aktualiseras vid omstruktureringar; Finansdepartementets förslag om nya avdragsregler för tidigare års underskott, samt en dom från HFD som konstaterar att nekat ränteavdrag vid koncerninterna förvärv av aktier i vissa fall strider mot EU-rätten
Förslag om nya regler om avdrag för tidigare års underskott
Den 22 januari 2024 publicerade Finansdepartementet en promemoria där man föreslår ändringar av reglerna om avdrag för tidigare års underskott.
Picture this: You are wrapping up writing a brief, memorandum of law, motion or the like regarding a complex bankruptcy issue. It is a close call, and you are grasping for additional arguments to make to the judge. Now ask yourself: Have I discussed the relevant burden of proof? If not, now ask yourself: Whose burden is it anyway?
Introduction: