Untersuchungen & Durchsuchungen

Aktuelle eAlerts

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  12/12/2024

  United Kingdom

  UK Tax Disputes Digest (Winter 2024)

  Welcome to the Winter 2024 edition of our UK Tax Disputes Digest: a high-level summary of key developments in contentious tax over the last few months for heads of tax, finance directors, general counsel and other in-house professionals.As with previous editions, we have seen a continued increase in HMRC activity across various areas. Both individual and corporate taxpayers would be well-advised to check their tax position as soon as possible to prepare for any potential HMRC investigation into their tax affairs.In this edition, we look at just a few of these developments, including in relation...

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  30/10/2024

  United Kingdom

  Autumn Budget 2024 – key tax announcements

  The 2024 Autumn Budget has been one of the most anticipated fiscal events in recent years. Not only is it a post-election Budget – the Labour Party’s first Budget in almost fifteen years – but the length of the period that has elapsed since the election, the Government’s discovery of a £22bn “black hole” in the public finances, and the broad commitments contained in Labour’s manifesto have all contributed to a lengthy period of intense speculation.Recent confirmation from the Chancellor that tax increases were a certainty, combined with the Government’s...

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  21/06/2024

  Polen

  Poland adopts new whistleblower protection law

  Poland’s parliament recently passed the Whistleblower Protection Act, implementing EU Directive 2019/1937 concerning the protection of whistleblowers. The law implements the key provisions of the Directive such as the obligation of a the employers to implement an internal whistleblowing system and to provide feedback and protection to the whistleblowers. The Polish law also contains local differences, which companies should be aware of.Who does the new law apply to?The law applies to companies from financial sector, anti-money laundering (AML) obliged entities and all other companies employing...

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  31/05/2024

  Europe

  Violation of EU competition law: Commission fines Mondelez EUR 337.5m for cross-border trade restrictions

  On 23 May 2024, the European Commission imposed an alarmingly high fine of EUR 337.5 million on the US company Mondelez, one of the world's largest producers of chocolate and biscuit products. The accusations: cross-border trade restrictions between member states of the EU by engaging in anticompetitive agreements or concerted practices and by abusing its dominant position regarding chocolate biscuit products.The European Commission issued a statement with this decision that it will protect the free movement of goods in the EU single market. With this decision, the Commission sent a clear signal...

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  27/05/2024

  Europe

  Aven v Council (T-301/22) and Fridman v Council (T-304/22)

  IntroductionThe EU and many other countries impose financial sanctions on individuals. These people, who are often wealthy businessmen with ties to particular governments, are “designated” under the relevant sanctions regime. The consequences of such designation are usually dire and, usually, any challenge to such a designation will be extremely difficult.However legal challenges are possible in the EU and other jurisdictions, and sometimes succeed. A recent example is the case of Mikhail Fridman and Petr Aven, who have persuaded a lower court of the EU to overturn their designation...

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  16/05/2024

  United Kingdom

  Bet365 reaches regulatory settlement with the Gambling Commission

  On 4 April 2024, the Gambling Commission (the “Commission”) announced that it had reached a regulatory settlement with Bet365. The settlement comprised a payment in lieu of a financial penalty totalling £582,120 across two licensees.Following a compliance assessment in March 2022, the Commission commenced a regulatory review under s.116 of the Gambling Act 2005. The licence review found Bet365 in breach of the Licence Conditions and Codes of Practice between May 2021 and September 2022 in respect of social responsibility and anti-money laundering (“AML”) obligations...

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