Droit commercial - Général

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  •  
    29.11.2023
    United Kingdom

    Changes to UK Energy Savings Opportunity Scheme (ESOS) Requirements

    Changes to the well-established Energy Savings Opportunity Scheme (ESOS), a UK wide mandatory energy assessment scheme, came into force on Thursday, 29 November 2023 by virtue of the Energy Savings Opportunity Scheme (Amendment) Regulations 2023. The changes affect the date of assessment notification (extending it by six months), exemptions, add to the scope of data to be collected, and require further implementation considerations/analysis and evaluation of energy saving opportunities. Participants in the scheme should adapt their assessment approach and ensure compliance...
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  •  
    29.11.2023
    Romania

    Romania offers mineral resources licences via new public tender

    On 21 November, Romania’s Official Gazette published the Order of the President of the Romanian National Agency for Mineral Resources (NAMR) for approving the list of perimeters for the concession of exploration activities through public tender – Round No. 101/2023 for various mineral resources such as (poly)metallic ores, copper, gold and silver ores, geothermal, therapeutical and mineral waters, coal, iron and manganese minerals, etc.  On this Round, 20 perimeters have been offered for concession.The deadline for the submission of the offers is 17 January 2024 at 4.30 pm.The...
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  •  
    27.11.2023
    Romania

    Romania increases royalties in oil & gas sector

    In October 2023, the Romanian government enacted Ordinance 91/2023 (GEO 91/2023), which increases royalties from the oil & gas sector in order to ensure sustainability of public finances and efficient management of budget revenues.For the crude oil sector, royalties are based on gross production and are calculated as follows:4.5% (previously 3.5%) for deposits producing less than 103 tonnes/quarter;6% (previously 5%) for fields producing between 103 tonnes/quarter and 203 tonnes/quarter; 8.5% (previously 7%) for fields producing between 203 tonnes/quarter and 1003 tonnes/quarter; 16% (previously...
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  •  
    24.11.2023
    International

    Carbon Border Adjustment Mechanism transition in effect since 1 October 2023

    On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges against third-country importers of certain goods and only permits CBAM declarants to import these goods into the EU. Although reporting obligations have been imposed for the two-year transition period, CBAM does not fully go into effect until 1 January 2026.A. General InformationFrom 1 January 2026, importers of specific goods from third countries will be required to pay punitive CO2 charges under...
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  •  
    23.11.2023
    United Kingdom

    Autumn Statement 2023 – Key tax announcements

    The Chancellor opened his speech with a statement that, “Our plan for the British economy is working, but the work is not done”.  Consistent, perhaps, with the tone of that message, yesterday’s announcements offered few real surprises, with the headline measures – on NI changes and full expensing – already widely anticipated.A summary of the key announcements follows.Tax measures for individuals (employees & self-employed)National Insurance Contributions (NICs) ratesIn relation to NICs, the Chancellor has announced the following.The main rate of Class 1 National...
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  •  
    22.11.2023
    Ukraine

    In Ukraine, foreign legal entities not obligated to register electronic accounts in the Unified Judicial Information and Te­le­com­mu­ni­ca­tion System

    On 4 November 2023, the Law of Ukraine No. 3424-IX "On Amendments to Certain Legislative Acts of Ukraine to Clarify the Obligations of Parties to a Court Case" came into force, which confirms that foreign legal entities are not obligated to register electronic accounts in the Unified Judicial Information and Telecommunication System.BackgroundOn 29 June 2023, the Ukrainian parliament adopted Law of Ukraine No. 3200-IX "On Amendments to Certain Legislative Acts of Ukraine Concerning Mandatory Registration and Use of Electronic Accounts in the Unified Judicial Information and Telecommunication System...
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