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Fiscal Representatives (Financial Services Undertakings Exercising a European Right) (Revocation) Regulations 2016 – L.N. 3 of 2016

Fiscal Representatives (Financial Services Undertakings Exercising a European Right) (Revocation) Regulations 2016 – L.N. 3 of 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 »

Expenses allowable for tax deduction purposes will highly depend on presentation of valid VAT invoices.

Expenses allowable for tax deduction purposes will highly depend on presentation of valid VAT invoices.

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 »

Employees’ behaviour in the work place

Employees’ behaviour in the work place

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

Pre-contractual liability in the Czech civil law – Misuse and disclosure of confidential information

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

Information return on assets and rights held abroad for residents in Spain to be fulfilled by 31th march

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 »

Pre-contractual liability in the Czech civil law – Non-conclusion of contract so far in contractual negotiations when its finalization is deemed to be very likely

Pre-contractual liability in the Czech civil law – Non-conclusion of contract so far in contractual negotiations when its finalization is deemed to be very likely

The topic of this article is devoted to third merit of pre-contractual liability lying in non-conclusion of contract so far in contractual negotiations when its finalization is deemed to be very likely. This merit is defined in Section 1729 (1) of the NCC (Act No. 89/2012 Coll., the New Civil ... Read More »

Pre-contractual liability in the Czech civil law – Breach of information duty

Pre-contractual liability in the Czech civil law – Breach of information duty

As we have written before, so called pre-contractual liability is one of new institutes of the contract law and execution of contracts under the new Czech civil law as introduced by the New Civil Code (Act No. 89/2012 Coll., the “NCC”), effective as of 1st January 2014. This article follows ... Read More »

Pre-contractual liability in the Czech civil law – Initiation of, or proceedings with, contractual negotiation without the will to finalize the contract

Pre-contractual liability in the Czech civil law – Initiation of, or proceedings with, contractual negotiation without the will to finalize the contract

As we have already written in our previous article “Pre-contractual liability – New rules for contractual negotiations in the Czech civil law”, the institute of so called pre-contractual liability is one of the new institutes of the contract law and execution of contracts under the new Czech civil law as ... Read More »

Pre-contractual liability – New rules for contractual negotiations in the Czech civil law

Pre-contractual liability – New rules for contractual negotiations in the Czech civil law

The topic of this article is devoted to so called pre-contractual liability – one of the new institutes of the contract law and execution of contracts under the new Czech civil law as introduced by the New Civil Code (Act No. 89/2012 Coll., the “NCC”), effective as of 1st January ... Read More »

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