Energiewirtschaft - Kernenergie

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  •  
    21/06/2024
    Italy

    Italian Supreme Court Upholds OECD Transfer Pricing Rules

    The decisions of the Italian Supreme Court nos. 10577/2024 and 10499/2024 (concerning the same case for corporate income tax and regional income tax purposes) confirm important principles regarding transfer pricing transactions between associated companies.Firstly, the approach taken in the previous decision of the Italian Supreme Court no. 15668/2022 (available here) is confirmed with regard to the relevance of the arm’s length principle set forth by Article 9 of the OECD Model Tax Convention and included in Article 110, par. 7 of the Italian Income Tax Code.Moreover, the principle that,...
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  •  
    22/05/2024
    Italy

    Digital nomad tax insights

    The new visa for digital nomads might become a particularly interesting option for workers who may benefit from the so called “impatriate” tax regime following their relocation to Italy. The Decree of February 29, 2024, in force since April 5th, has established the entry and residence permit issuance procedures for "digital nomads" and "remote workers".The provisions apply to non-EU citizens who perform highly skilled work using technological tools that allow remote work; more specifically this definition refers to self-employed foreign workers (digital nomads) or foreign employees...
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  •  
    14/05/2024
    Ungarn

    EU introduces criminal offences and penalties for sanctions violations

    Criminal offencesUnder the Directive, the following conduct constitutes a criminal offence when committed intentionally and in violation of restrictive measures or a national provision implementing restrictive measures:making funds or economic resources available directly or indirectly to, or for the benefit of, a designated person, entity or body;failing to freeze funds or economic resources belonging to or owned, held or controlled by a designated person, entity or body;enabling designated natural persons to enter into, or transit through, the territory of a EU member state;entering into or continuing...
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  •  
    13/05/2024
    Ungarn

    UK's Accession to the 2019 Hague Convention to ensure enforcement of UK court judgments

    In January 2024, the UK acceded to the 2019 Hague Convention, which unequivocally permits the enforcement of UK court judgments, regardless of whether a jurisdiction clause is exclusive/symmetrical.The UK’s accession to the 2019 Hague Convention brings clarity and certainty regarding certain types of jurisdiction clauses and the enforcement of UK court judgments in other countries in the aftermath of the UK’s departure from the EU in 2020.As a reminder, prior to BREXIT on 31 December 2020, the UK through its EU membership was party to the Lugano Convention, which facilitated the enforcement...
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  •  
    29/04/2024
    International

    On your radar | Key employment issues to be aware of internationally

    We are delighted to share with you our latest and largest edition of On Your Radar, with contributions from 35 countries. As ever, you will find employment law updates covering a diverse range of topical developments, for example:Several countries report changes to their rules on hiring foreign workers – Hungary, Serbia and Romania.Belgium explains that companies with over 50 employees must appoint a person of trust who plays an important role in protecting employees against psychosocial risks in the workplace including sexual harassment. At a time when employers are looking for ways...
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    08/04/2024
    Ungarn

    Hungary proposes ex-ante competition tool to regulate essential companies

    On 2 April 2024, the Hungarian Ministry of Justice submitted an omnibus act to the Hungarian parliament proposing the amendment of several Hungarian laws, including the Competition Act. This Proposal’s most noteworthy element is – based on the German example – expanding the Hungarian Competition Authority’s (HCA) toolbox by introducing a new ex-ante regime enabling the HCA to impose obligations on certain companies without first having to demonstrate a violation of the law.This following article summarises the Proposal’s new rules, potential consequences and next steps.PROPOSED...
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