Infrastruktur

Aktuelle eAlerts

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  15.09.2023

  Ukraine

  Ukraine Supreme Court in­ter­pre­ta­ti­ons of building regulations prove crucial to the construction industry within Ukraine

  The Ukrainian legislative framework regulating construction is constantly under development and is not always straightforward or aligned. In order to launch a construction project in Ukraine, it is crucial for developers to consider the guidance found in the decisions of the Supreme Court, which are binding for state apparatus, including authorities granting permissions to develop buildings. When high court decisions make a U-turn in established practice, they can potentially impact the market. The following article describes Supreme Court decisions in two areas of development: construction in...

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  11.09.2023

  International

  CMS Annual Review of English Construction Law De­ve­lo­p­ments: An In­ter­na­tio­nal Perspective

  We are pleased to announce the publication of the 2023 edition of our internationally focused Annual Review of English Construction Law Developments. Now in its thirteenth year, the Annual Review summarises key developments in English construction law over the previous calendar year including developments in related common law jurisdictions. The publication has been prepared with our international clients in mind and aims to provide a greater degree of background and analysis than our regular Law-Now alert service.This year’s edition contains a strong focus on the FIDIC form, with new amendments,...

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  03.07.2023

  United Kingdom

  Habitat Regulations Assessments High Court Case – Implications for Planning

  On 30 June 2023, the High Court handed down an important decision concerning the interpretation and application of the EU Council Directive 92/43/EEC on the Conservation of Natural Habitats and of Wild Flora and Fauna 1992 (the “Directive”) and the Habitats Regulations 2017 (the “Regulations”) in the context of the planning application process. The High Court found that the Inspector was correct in finding that a habitat regulations assessment (a “HRA”) could be required at the discharge of conditions stage of a planning application, despite one not being specifically...

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  29.06.2023

  United Kingdom

  Concurrent tortious duties in defect claims: where are we now?

  A recent TCC decision is the first to consider the extent to which the Court of Appeal’s decision in Robinson v PE Jones prevents claims for pure economic loss arising from defective workmanship or materials being made in reliance on a tortious duty of care arising concurrently with contractual obligations. The decision, relating to an application for summary judgment, suggests that such concurrent duties remain arguable depending on the circumstances of the case. In addition to the Court’s analysis of these issues, this Law-Now provides a summary of the reasons why concurrent duties...

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  13.06.2023

  Middle East

  UAE Corporate Tax Law: When does a non-resident juridical person have a UAE Nexus?

  BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on 1 June 2023. The main corporate tax rate of 9% applies on income exceeding AED 375,000 (roughly USD 102,000). The CLT provides that the rate of corporate tax which applies to “Qualifying Free Zone Persons” is 0% with respect to qualifying income and 9% on non-qualifying revenue.Under Article 11 of the CTL, a taxable person includes a non-resident person which has a UAE nexus.Cabinet Decision...

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  05.06.2023

  Middle East

  UAE Corporate Tax Law: What Constitutes Qualifying Income for Free Zone Persons?

  BackgroundThe UAE enacted its Corporate Tax Law (the “CTL”) in December 2022 (Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses). The CTL came into force on 1 June 2023. The main corporate tax rate of 9% applies on income exceeding AED 375,000 (roughly USD 102,000). The CLT provides that the rate of corporate tax which applies to “Qualifying Free Zone Persons” (“QFZP”) is 0% with respect to qualifying income (“Qualifying Income”) and 9% on non-qualifying revenue (“Non-Qualifying Revenue”).After much anticipation,...

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