The Decree 28/2016, of February 2, on tourist housing and amending Decree 194/2010, of April 20, on tourist apartments, has been published in the Official Gazette of the Andalusia on 11 February 2016 and will enter into force on 12 May 2016. Definition of Holiday Rentals (or “homes for tourism ... Read More »
Category Archives: Topic
Feed Subscription<Five big things that have changed since you adopted your compliance program
March 4, 2016
Vintage clothes, vintage wine and vintage cars are all great, but not vintage compliance policies. So what has changed that makes it vital for compliance policies and activities to be updated now? Updates to Compliance Guidance. The original compliance program guidance document was published in 1998 for hospitals, followed closely ... Read More »
Copyright controversy: nfl players’ in-game performances protected by individual publicity rights
March 3, 2016
In a decision issued Friday,February 26, 2016 the Eighth Circuit affirmed a summary judgment ruling against NFL athletes John Frederick Dryer, Elvin Lamont Bethea, and Edward Alvin White. The dispute dates back to 2009 when a number of ex-NFL athletes sued the NFL, alleging in part that the NFL misappropriated ... Read More »
Increase in ransomware leading to start-up company specializing in the technology behind bitcoin
March 2, 2016
Digital Asset Holdings LLC, a start-up company specializing in the blockchain technology for the financial services industry recently announced that it has entered into business relationships with Accenture, Broadridge and PricewaterhouseCoopers to ensure faster adoption of its product. According to chief executive officer at Digital Asset Holdings, “These alliances will ... Read More »
Is resale of electricity at electric vehicle charging stations a utility service?
February 9, 2016
The New Hampshire Public Utilities Commission (NHPUC) recently directed its Staff to investigate the implications of the resale of electricity by electric vehicle charging stations. (Docket IR 15-510) New Hampshire has a statute that allows competitive electric power suppliers (RSA 374-F:7) but utilities may also provide tariffed electric service to ... Read More »
A commercial agent’s entitlement to indemnity: can this really be excluded?
February 8, 2016
In Europe, commercial agent legislation is based on a uniform European directive (86/653/EEC) and is therefore largely harmonised and enshrined in law. The Directive provides for mandatory implementation by national law of some provisions in the respective national law, i.e. principal and commercial agent cannot deviate from this. Contractual agreements ... Read More »
On second thought, that bum shoulder is a disability
February 5, 2016
A federal appellate court unanimously found that an individual’s difficulty with lifting his right arm above his shoulder, constituted a disability under the ADA Amendments Act of 2008, which amended the Americans with Disabilities Act of 1990 (ADA), Cannon v. Jacobs Field Services North America, Inc., Case No. 15-20127 (5th ... Read More »
Autonomous vehicles – safety vs. privacy
February 4, 2016
Most experts agree that the introduction of autonomous vehicles will be the biggest change to the auto industry since the invention of the car itself. Every industry associated with automobiles, directly or indirectly, will be impacted as autonomous vehicles become the norm. It’s not a matter of if this will ... Read More »
Fiscal Representatives (Financial Services Undertakings Exercising a European Right) (Revocation) Regulations 2016 – L.N. 3 of 2016
February 2, 2016
The Fiscal Representatives (Financial Services Undertakings Exercising a European Right) Regulations issued during year 2004 state that any European credit institution, European insurance undertaking or European investment firm which seeks to provide services in Malta without being resident in Malta and without having a place of business in Malta, shall ... Read More »
Claim for Deduction of School Transport Fees
February 1, 2016
Parents of children who are under 16 years of age and who attend a church school or private school are allowed for a deduction against their income in relation to school transport fees paid. Such deduction is available as from 1st January 2015 and is limited to a maximum of ... Read More »
Expenses allowable for tax deduction purposes will highly depend on presentation of valid VAT invoices.
January 29, 2016
The 2016 Budget Measures Bill proposes that from year of assessment 2017, all expenses will be considered allowable for tax deduction, only if the invoice/fiscal receipt presented is valid for VAT purposes. Should the new provision be enacted, it will consequently amend Article 14 of the Income Tax Act-“Deductions”, whereby ... Read More »
General Accounting Principles for Small and Medium-Sized Entities (GAPSME)
January 28, 2016
The E.U. Single Accounting Directive 2013/34/EU has brought about a new set of financial requirements which repeal the 4th and 7th Accounting Derivatives on individual and consolidated accounts. The aim for this new change is to simplify the preparation of the statutory financial statements for those small and medium entities ... Read More »
Employees’ behaviour in the work place
January 27, 2016
Certain ambiguous behaviour such as over-familiarization between employees may result in serious problems for both the employees and employers. This was stated by Magistrate Hon. Dr. Joseph Mifsud on the 11th January 2016 in a criminal case decision (Police vs Owen Calleja) wherein an employee was accused of sexual assault ... Read More »
Pre-contractual liability in the Czech civil law – Misuse and disclosure of confidential information
January 26, 2016
The topic of this article follows up to our previous articles dedicated to pre-contractual liability as a novelty of the Czech legal system introduced by the New Civil Code (Act No. 89/2012 Coll., the “NCC”) and is focused on the fourth and last merit of pre-contractual liability. This merit of ... Read More »
Information return on assets and rights held abroad for residents in Spain to be fulfilled by 31th march
January 25, 2016
Those who are tax resident in Spain (both local Spanish residents and expats resident in Spain) are legally obliged to provide information to the Spanish tax authorities regarding any offshore accounts, offshore investments, and real estate located abroad. Although this declaration of assets and right abroad is solely informative and ... Read More »