Energie - pétrole et gaz

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  •  
    21/06/2024
    United Kingdom

    Finch: Supreme Court decision on environmental impact assessment regulations and the requirement to assess “scope 3” emissions

    The UK Supreme Court has handed down its much-awaited decision in R (on the application of Finch on behalf of Weald Action Group) (Appellant) v Surrey County Council and others (Respondent) (“Finch”). The case concerned a challenge to a development consent for an onshore oil and gas development on the basis that the relevant environmental impact assessment (EIA) did not consider indirect (commonly referred to as ‘scope 3’ or ‘downstream’) emissions from the combustion of eventually refined hydrocarbons produced by the development. The court’s decision –...
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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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  •  
    24/05/2024
    United Kingdom

    Oil, gas and commodities: Supreme Court overturns Court of Appeal on force majeure

    On 15 May 2024, the Supreme Court unanimously overturned the Court of Appeal’s decision that a ‘reasonable endeavours’ obligation in a force majeure clause could require a party to accept alternative, or non-contractual, performance.The Supreme Court clarified the law on force majeure clauses by relying on well-established English law principles and found that an obligation to use reasonable endeavours in the context of a force majeure clause would not require a party who wishes to rely on the clause to accept the other party’s offer of non-contractual performance.FactsCMS...
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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
    Hongrie

    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
    Hongrie

    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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