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Aktuelle eAlerts

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  10/09/2024

  International

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

  We are pleased to announce the publication of the 2024 edition of our internationally focused Annual Review of English Construction Law Developments. 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 has a strong focus on exclusion and limitation clauses, with more than half of the...

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  06/09/2024

  Scotland

  One case to bind them all - Class actions and res judicata

  Summary In McCluskey v Scott Wilson[1] the Inner House has provided useful guidance on application of the doctrine of res judicata in the context of group actions.From 2012 actions were raised by the residents of a housing estate in Motherwell (“Watling Street”), claiming personal injury as a result of the development allegedly being built on contaminated land. It was claimed that engineers, Scott Wilson, who were involved in the remediation of the site, both owed duties to the residents and breached those duties.The earlier decision in McManus v Scott Wilson[2] had already...

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  06/08/2024

  Ungarn

  EU Commission finetunes the Foreign Subsidies Regulation: insights into the latest Guidance

  On 26 July 2024, the European Commission released a staff working document that clarifies the Commission’s substantive test under the Foreign Subsidies Regulation (FSR). This document serves as a valuable supplementary resource to FSR case-law and provides insight into how the Commission will conduct FSR assessments. Although this document is not binding, it may also prove highly beneficial for companies in evaluating and managing FSR risks.What are FSR procedures?The preamble to the FSR states that existing EU instruments do not address distortions caused by foreign aid, prompting the Commission...

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  31/07/2024

  England

  Consultation on revised NPPF launched – dramatic changes as promised for the planning sector

  Yesterday, the Government launched an 8 week consultation on changes to the National Planning Policy Framework (NPPF) which is scheduled to run until 11.45pm on 24 September 2024.The draft largely follows through on Labour’s pre-election promises to take “decisive and early” action on planning reform. We outline below the key proposed revisions to the NPPF that emphasise the strong growth-focussed approach this Government intends to take with the planning system.  Changes to the NPPF will still take a number of months to come into effect due to the consultation requirements,...

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  30/07/2024

  United Kingdom

  Changes to Energy Profits Levy

  Yesterday the new Labour government published a policy paper with changes it intends to make to the energy profits levy, commonly referred to as ‘EPL’. These include extending the period for which the levy applies, increasing the rate, and denying the use of tax reliefs for the purposes of the levy. The announcement suggests that the last of these would involve not only the removal of investment allowances, but also a restriction on the use of general capital allowances against the levy, which would represent a significant departure from the UK upstream regime to date.Rate change to...

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  26/07/2024

  Italien

  Ruling no. 148/2024: tax exemption for dividends and capital gains realized by foreign funds - requirements

  The Italian Tax Authority (“ITA”), with the ruling no. 148/2024 published on July 11, 2024, confirms the application of the exemption regime - introduced by Article 1, paragraph 633, Law No. 178/2020 ("Budget Law 2021") - for Italian source dividends as well as capital gains deriving from the disposal of qualified participations realized by foreign investment funds, as better defined below.First of all, it should be recalled that the aforementioned Budget Law 2021 introduced the exemption regime for Italian-source income, consisting of dividends and capital gains (or capital losses)...

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