Following the Act of 19 December 2023 (published on 27 December 2023), the legislator has introduced a reconciliation procedure in the commercial and labour courts as well as in the courts of appeal. Previous situation The tool that Father Christmas has just added to the Belgian ADR toolbox is not new. Reconciling the parties has expressly been part of each court’s remit since 2018 ...
Can a patent be infringed even if the patented product is not manufactured, assembled, or even used? Indeed, such infringement is possible. In fact, this is known as the theory of inducement of infringement. Naturally, acts of ?inducement? must meet certain conditions before inducement of infringement can be found. The Federal Court of Appeal recently clarified these conditions ...
In June of 2022, the Supreme Court of the United States unanimously held in American Hospital Association v. Becerra that the United States Department of Health and Human Services (“HHS”) and the Centers for Medicare and Medicaid Services (“CMS”) overstepped their statutory authority when cutting 340B-related reimbursements to hospitals from 2018 through 2022 ...
Guernsey: an ideal domicile for continuation funds Guernsey provides an ideal domicile for continuation funds, with proportionate, principle-based regulation, and a neutral tax environment, facilitating quick-to-market establishments and competitive ongoing costs ...
Climate and environment In November 2023, SVW assisted Greenpeace and Nature and Youth Norway in a new climate case before the District Court of Oslo. The plaintiffs challenge the validity of three new oil field approvals on the Norwegian Continental Shelf and ask for a temporary injunction ...
On November 17, 2023, New York State Governor Kathy Hochul signed into law Senate Bill 4516, amending General Obligation Law Section 5-336 (GOL 5-336). As set forth in our earlier alert from when the law was first enacted, Section 5-336 limited employers’ use of nondisclosure provisions in agreements releasing claims involving sexual harassment ...
Please note the following press release. This press release is available at our homepage. Hertha BSC restructuring with Heuking A challenging year for Hertha BSC is coming to an end. The Berlin-based team was forced to reorganize and restructure in particular due to business constraints and in view of its relegation to Bundesliga 2, Germany’s second division of professional soccer. Led by Dr ...
Ownership of shares by companies usually results in tax being payable for dividends received or capital gains realised upon sale. However, in the UAE, the Corporate Tax law (Federal Decree No. 47 of 2022) ("CT Law") provides an exemption to Corporate Tax in a certain scenario referred to as the Participation Exemption. Article 23 of the CT Law states: "Participation Exemption" 1 ...
Many charities occupy property, whether as offices, shops or for other charitable purposes from hospices to food banks ...
Changes to Stamp Duty, LTT & EPTT in Jersey Increase to the first-time buyer threshold The Law provides a welcome amendment to first time buyer stamp duty rates (and equivalent land taxes such as land transactions tax (LTT) in respect of share transfer properties and enveloped property transactions tax (EPTT)), with the maximum purchase price threshold for first-time buyers increasing from £500,000 to £700,000 ...
Article 319(1) of the UAE Civil Procedure Law authorises an execution judge to imprison a debtor who fails to satisfy a judgment debt, unless the debtor is able to prove that he is insolvent. Although the text of Article 319(1) places the burden of proving insolvency on the judgment debtor, this appears to have been reversed following a decision of the General Assembly of the Dubai Court of Cassation issued in October 2023 ...
A REVIEW OF THE EVIDENCE (AMENDMENT) ACT 2023 INTRODUCTION The Evidence Act (Amendment) Act 2023 (the Amended Act) was signed into Law by President Bola Ahmed Tinubu on the 12th day of June 2023. The Amended Act was aimed at amending the provisions of the Evidence Act 2011 (the Principal Act) to be in conformity with global technological advancements in evidence taking and its applicability covers all judicial proceedings before Courts in Nigeria ...
The UAE’s arbitration landscape continues to evolve and, as 2023 draws to a close, we summarise some of the more significant judgments issued by the UAE on-shore Courts in relation to arbitration this year. While the trend of the judgments reinforces the ‘arbitration-friendly’ approach of the UAE Courts of late, 2023 has not been without its outlier cases ...
The timing of challenges to an expert witness’s evidence has been considered in the Supreme Court case of Tui Ltd v Griffiths [2023] UKSC 48, with judgment handed down on 29 November 2023. Although the case emanated from a holiday claim in the County Court, this Supreme Court decision is of significance to all cases where parties seek to rely on evidence from experts or witnesses of fact ...
SyCipLaw's Tax Department has prepared an international edition of its Tax Issues and Practical Solutions (T.I.P.S.) for the third quarter of 2023. Please read the full texthereor via thislink. The SyCipLaw T.I.P.S - International Edition covers the following tax issues: 1 ...
The Haryana State Employment of Local Candidates Act, 2020 (“Act”) was enacted to encourage private employers in Haryana to boost local employment. The Act was called upon for application from January 15, 2022, for a period of 10 years. The constitutionality of the Act was challenged in multiple writ petitions before the Punjab & Haryana High Court (“Court”). The Court stayed the implementation of the Act on February 3, 2022 ...
The Environment Agency has been found in breach of the Regulators’ Code by failing to provide a proper appeal mechanism for challenging Compliance Assessment Reports. It must now decide how to provide permit holders with a new appeal mechanism ...
The much-anticipated judgment in the Court of Appeal case of Churchill v Merthr Tydfil County Borough Council [2023] EWCA Civ 1416 has now been handed down. The case concerns a claimant that alleges the Council allowed Japanese knotweed to spread from its land onto the claimant’s private property ...
A judgment has been handed down in the Supreme Court case of Wolverhampton City Council and others v London Gypsies and Travellers and others [2023] UKSC 47. The case considered whether the court had the jurisdiction to make injunctions against not only ‘persons unknown’, but also against unidentified and unknown persons that have not yet performed, or even threatened to perform, the acts which the injunction prohibits. Such persons are known as “newcomers” ...
What is a JPUT? A Jersey Property Unit Trust (JPUT) is a legal structure whereby legal ownership of assets (primarily non-Jersey real estate) is vested in one or more trustees who hold the assets on trust for the benefit of unitholders upon the terms of a written trust instrument. What are the benefits of a JPUT? JPUTs have many plus points: Familiarity: JPUTs are generally recognised and accepted by investors, lenders, advisers, regulators and tax authorities in the UK and elsewhere ...
Probate and estate administration for non-Jersey domiciliaries Why do I need a Jersey grant of representation? Jersey is an independent legal jurisdiction for estate administration purposes ...
Law firms periodically receive requests for advice from CPAs regarding a client’s need to come into compliance with the relatively new and sometimes confusing “economic nexus” or “Wayfair” rules for selling goods or providing services to customers in another state ...
The Seventh Circuit issued the third in a trilogy of opinions in October establishing the metes and bounds for criminal prosecutions of “spoofing”—a form of market manipulation, mostly in the commodities markets—that Congress expressly prohibited in the 2010 Dodd-Frank Act. The decisions create a roadmap for government enforcers to bring more cases ...
