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    COMI e coordinamento di procedure di gruppo nel nuovo Regolamento n. 2015/848
    2016-01-07

    Il Regolamento (UE) n. 2015/848 ha tenuto fermo il principio per cui ciascuna società è soggetta ad unaprocedura nello Stato Membro in cui si trova il proprio COMI, ma ha introdotto forme di cooperazionetra gli amministratori ed i giudici delle singole procedure

    Il Regolamento (CE) n. 2000/1346

    Filed under:
    European Union, Insolvency & Restructuring, Tax, Nctm Studio Legale
    Authors:
    Fabio Marelli
    Location:
    European Union
    Firm:
    Nctm Studio Legale
    Secured lending in Ireland
    2015-09-14

    This briefing sets out a high level review of issues relevant to secured lending in Ireland.

    LENDING IN IRELAND

    Commercial lending is generally not a regulated activity in Ireland, although lending to natural person ‘consumers’ may trigger a licencing requirement. Banks licensed in other EU Member States may be compelled to use their passport to carry on a lending activity in Ireland that would otherwise be unregulated.

    Filed under:
    European Union, Ireland, Banking, Insolvency & Restructuring, Tax, Arthur Cox LLP
    Location:
    European Union, Ireland
    Firm:
    Arthur Cox LLP
    European Commission publishes VAT gap report
    2015-09-23

    The European Commission has published the VAT gap report for 2013 for 26 member states (Cyprus and Croatia are not included). The VAT gap is an estimate of VAT lost due to fraud and evasion, avoidance, bankruptcies/insolvencies and miscalculations. According to the report, VAT revenue collection in 2013 failed to show significant improvement across member states compared with 2012.

    Filed under:
    European Union, Insolvency & Restructuring, Tax, White Collar Crime, RPC, Value added tax, European Commission
    Authors:
    Adam Craggs , Robert Waterson , Nicole Kostic
    Location:
    European Union
    Firm:
    RPC
    Actualidad Normativa N.º 9
    2014-10-14

    I. Medio ambiente En materia medioambiental destacamos la aprobación de  las siguientes normas en estos últimos meses: 1. La Ley 11/2014, de 3 de julio, por la que se  modifica la Ley 26/2007, de 23 de octubre, de  Responsabilidad Medioambiental. Tiene por objeto  adaptar la actual normativa en materia de responsabilidad  ambiental para adecuarla a lo regulado por la  Directiva 2013/30/UE, del Parlamento Europeo y  del Consejo, de 12 de junio del 2013.

    Filed under:
    European Union, Spain, Employment & Labor, Energy & Natural Resources, Environment & Climate Change, Healthcare & Life Sciences, Insolvency & Restructuring, Product Regulation & Liability, Shipping & Transport, Tax, Telecoms, Gomez-Acebo & Pombo Abogados
    Location:
    European Union, Spain
    Firm:
    Gomez-Acebo & Pombo Abogados
    Eversheds' Spotlight - the global financial services disputes and investigations (FSDI) briefing - April 2014
    2014-04-17

    Global FDSI Briefing

    Welcome to our latest quarterly briefing on legal developments across our global network. I hope you find the articles insightful and thought provoking. Highlights this quarter include recent developments in Italian derivatives case law, an overview of the amendments made to Spain’s insolvency regulation and the UK’s FCA issuing first warning notices against individuals.

    If you have any questions or would like further information please do not hesitate to contact me, or one of our global key contacts.

    [Matthew Allen]

    Matthew Allen

    Filed under:
    European Union, France, Germany, Hong Kong, Ireland, Italy, Netherlands, Poland, Spain, United Arab Emirates, United Kingdom, Arbitration & ADR, Banking, Capital Markets, Company & Commercial, Derivatives, Insolvency & Restructuring, Litigation, Tax, White Collar Crime, Eversheds Sutherland (International) LLP, Exclusive jurisdiction, Dubai International Financial Centre
    Location:
    European Union, France, Germany, Hong Kong, Ireland, Italy, Netherlands, Poland, Spain, United Arab Emirates, United Kingdom
    Firm:
    Eversheds Sutherland (International) LLP
    French legal and regulatory update - April 2014
    2014-05-01

    Summary of miscellaneous French draft legislation
    • Draft law granting amnesty for acts committed in the course of social movements and trade unions' protesting activities – Filed on
    November 28, 2012 – Adopted in first reading by the Senate on February 27, 2013 – A vote for a referral to commission was adopted
    during the first session on May 16, 2013.
    • Draft law relating to social and solidarity-based economy, n°805 – filed on July 24, 2013 – adopted in first reading by the Senate on
    November 7, 2013.

    Filed under:
    European Union, France, Capital Markets, Company & Commercial, Competition & Antitrust, Employment & Labor, Energy & Natural Resources, Environment & Climate Change, Healthcare & Life Sciences, Insolvency & Restructuring, IT & Data Protection, Media & Entertainment, Real Estate, Tax, Telecoms, Hogan Lovells
    Location:
    European Union, France
    Firm:
    Hogan Lovells
    Timeline - a guide to the legal milestones ahead - May 2014
    2014-05-01

    timeline - a guide to the legal milestones ahead CALENDA R OF KEY ISSUES (UK PERSPECTIVE) MAY 2014 LEGAL GUIDE ABOUT HERBERT SMITH FREEHILLS We are one of the world’s leading law firms. We advise many of the biggest and most ambitious organisations across all major regions of the globe. Our clients trust us with their most important transactions, disputes and projects because of our ability to cut through complexity and mitigate risk. We can help you thrive in the global economy.

    Filed under:
    European Union, Arbitration & ADR, Capital Markets, Competition & Antitrust, Construction, Corporate Finance/M&A, Derivatives, Employment & Labor, Energy & Natural Resources, Insolvency & Restructuring, Insurance, Intellectual Property, Real Estate, Tax, Telecoms, Herbert Smith Freehills LLP
    Location:
    European Union
    Firm:
    Herbert Smith Freehills LLP
    European perspective in brief
    2013-11-21

    Europe has struggled mightily during the last several years to triage a long series of critical blows to the economies of the 28 countries that comprise the European Union, as well as the collective viability of eurozone economies. Here we provide a snapshot of some recent developments regarding insolvency, restructuring, and related issues in the EU.

    Filed under:
    European Union, Netherlands, United Kingdom, Banking, Insolvency & Restructuring, Tax, Jones Day
    Location:
    European Union, Netherlands, United Kingdom
    Firm:
    Jones Day
    Preview 2013 (UK law)
    2013-01-15

    2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative reporting, in dispute resolution as the Government's reforms to the civil litigation costs and funding regime are due to be implemented and in the energy, real estate and construction areas where there are major changes to the carbon reduction commitment energy efficiency scheme, further amendments to the Community Infrastructure Levy Regulations, the introduction of the Growth and Infrastructure Bill and various amendments to the Building Regula

    Filed under:
    European Union, United Kingdom, Arbitration & ADR, Banking, Capital Markets, Company & Commercial, Competition & Antitrust, Construction, Derivatives, Employment & Labor, Energy & Natural Resources, Environment & Climate Change, Insolvency & Restructuring, Insurance, IT & Data Protection, Litigation, Media & Entertainment, Patents, Real Estate, Tax, Telecoms, Herbert Smith Freehills LLP
    Location:
    European Union, United Kingdom
    Firm:
    Herbert Smith Freehills LLP
    Survival of loss carry-forwards: European Commission raises doubts regarding common market conformity of the German restructuring clause (Sec. 8c para. 1a CTA)
    2010-07-06

    Does the German restructuring clause of Sec. 8c para. 1a CTA (see our Client Alert of 10 July 2009) conform to European Community law? This will be analyzed by the European Commission which has — by circular of 24 February — announced the initiation of a formal examination procedure (Art. 108 para. 2 TFEU, former Art. 88 para. 2 of the EC Treaty). Already before completion of the formal procedure, corporations with unrestricted and restricted tax liability in Germany may face farreaching consequences.

    A. The Restructuring Clause of Sec. 8c para. 1a CTA

    Filed under:
    European Union, Germany, Insolvency & Restructuring, Tax, Latham & Watkins LLP, Share (finance), Shareholder, Market liquidity, Single market, Taxable income, Ex post facto law, Subsidy, State aid, Electricity generation, Pro rata, European Commission, Treaty on the Functioning of the European Union, Treaty of Rome, Court of Justice of the European Union
    Location:
    European Union, Germany
    Firm:
    Latham & Watkins LLP

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