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25 Sep 2020, 8:55 pm
In the case of the Prospectus Regulation amending proposal, Ondřej Kovařík (ECR, CZ) has been designated rapporteur, and for the Securitisation Regulation amending proposal, this is Paul Tang (S&D, NL). [read post]
24 Sep 2020, 3:55 am
European OECD Countries with Changes in Top Statutory Personal Income Tax Rates between 2017 and 2020 Country 2017 Tax Rates 2018 Tax Rates 2019 Tax Rates 2020 Tax Rates Finland (FI) 51.4% 51.1% 51.1% 51.1% Greece (GR) 55.0% 55.0% 55.0% 54.0% Latvia (LV) 23.0% 31.4% 31.4% 31.4% Lithuania (LT) 15.0% 15.0% 27.0% 27.0% Netherlands (NL) 52.0% 52.0% 51.8% 49.5% Norway (NO) 38.5% 38.4% 38.2% 38.2% Poland (PL) 32.0% 32.0% 36.0% 36.0% Portugal (PT) 56.3% 53.0% 53.0% 53.0% Sweden… [read post]
15 Sep 2020, 12:35 pm
NL)(c) Each court centre will refer Accelerated Possession Claims to a Judge at manageable frequency. [read post]
27 Aug 2020, 3:55 am
Thin-Cap Rules in European OECD Countries, as of 2020 Country Interest Deduction Limitations Austria (AT) Informal 4:1 debt-to-equity ratio applies Belgium (BE) Interest deductions limited to the higher of €3 million or 30% of EBITDA 5:1 debt-to-equity ratio applies to intragroup loans 1:1 debt-to-equity ratio applies to receivables from shareholders or directors, managers, and liquidators Czech Republic (CZ) Interest deductions limited to the higher of CZK 80 million or 30% of… [read post]
20 Aug 2020, 3:55 am
Controlled Foreign Corporation (CFC) Rules in European OECD Countries, as of 2020 Country Covered Type(s) of Income CFC Rule Exemptions Austria (AT) Passive CFC with substantive economic activities exempted Belgium (BE) All income associated with non-genuine arrangements None Czech Republic (CZ) Passive CFC with substantive economic activities exempted Denmark (DK) All income Foreign subsidiaries are exempt if less than 1/3 of their income is financial income Estonia (EE) … [read post]
12 Aug 2020, 2:35 pm
Roy GOODE Creativity and Transnational Commercial Law: from Karkhemish to Cape Town Bernd GRZESZICK Diversity in and by Law – the Example of Federal and State Constitutions Christian HATTENHAUER „Das ist Grönländisches Recht, und ein sehr Natürliches! [read post]
6 Aug 2020, 3:55 am
Real Property Taxes in European OECD Countries, as of 2018 Country Property Tax as Share of Private Capital Stock Real Property or Land Tax Real Property or Land Taxes Deductible from Corporate Income Tax Austria (AT) 0.09% Tax on Real Property No Belgium (BE) 0.55% Tax on Real Property (a) Yes Czech Republic (CZ) 0.09% Tax on Real Property Yes Denmark (DK) 0.71% Tax on Real Property Yes Estonia (EE) 0.13% Land Tax No Finland (FI) 0.36% Tax on Real Property Yes France (FR) 1.25% Tax on Real Property… [read post]
30 Jul 2020, 3:55 am
Estate, Inheritance, and Gift Tax Levies in EU Member States and European OECD Countries, as of 2019 Country Estate/Inheritance/Gift Tax Tax Rate Austria (AT) No No tax Belgium (BE) Yes 1-80% Bulgaria (BG) Yes 0.4-6.6% Cyprus (CY) No No tax Czech Republic (CZ) Yes* Income tax rates Denmark (DK) Yes 0-52% Estonia (EE) No No tax Finland (FI) Yes 0-33% France (FR) Yes 5-60% Germany (DE) Yes 7-50% Greece (GR) Yes 1-40% Hungary (HU) Yes 9-18% Iceland (IS) Yes 10% Ireland (IE) Yes 33% once… [read post]
26 Jul 2020, 6:01 am
It is my honor to lead NLS, with the goal that “All May Read. [read post]
23 Jul 2020, 5:39 pm
A few years ago in an NL playoff game the home team fans so rattled the opposing pitcher, he balked in a run. [read post]
23 Jul 2020, 3:55 am
Excise duties for distilled alcohol in EU Member States, as of January 1st, 2020 Excise duty per liter of pure alcohol Excise duty per 700ml containing 40% alcohol EUR USD EUR USD Austria (AT) € 1.20 $1.34 € 0.34 $0.38 Belgium (BE) € 2.99 $3.35 € 0.84 $0.94 Bulgaria (BG) € 0.56 $0.63 € 0.16 $0.18 Croatia (HR) € 0.72 $0.80 € 0.20 $0.22 Cyprus (CY) € 0.96 $1.07 € 0.27 $0.30 Czech Republic (CZ) € 1.25 $1.40 € 0.35 $0.39 Denmark… [read post]
16 Jul 2020, 3:55 am
Taxes on Cigarettes in the European Union per 20-Cigarette Pack, as of March 2020 Excise Duty Total Tax (Excise Duty and VAT) Weighted Average Retail Sale Price (Including Excise Duty and VAT) Tax as a Share of the Weighted Average Retail Sales Price EUR USD EUR USD EUR USD Austria (AT) €3.06 $3.42 €3.90 $4.37 €5.06 $5.66 77.1% Belgium (BE) €3.83 $4.29 €4.92 $5.51 €6.25 $7.00 78.7% Bulgaria (BG) €1.80 $2.01 €2.25 $2.52 €2.74 $3.06… [read post]
9 Jul 2020, 3:45 am
Excise Duties on Gas and Diesel in the European Union and United Kingdom, as of January 2020 Gas Tax Diesel Tax Per Liter in EUR Per Gallon in USD Rank Per Liter in EUR Per Gallon in USD Rank Austria (AT) € 0.48 $2.03 21 € 0.40 $1.70 19 Belgium (BE) € 0.60 $2.54 11 € 0.60 $2.54 3 Bulgaria (BG) € 0.36 $1.53 28 € 0.33 $1.40 28 Croatia (HR) € 0.52 $2.20 16 € 0.41 $1.74 16 Cyprus (CY) € 0.43 $1.82 24 € 0.40 $1.70 19 Czech… [read post]
1 Jul 2020, 10:35 am
Excise Duties on Beer in European Union (EU) Member States, as of January 2020 EU Member State Excise Duty per 330ml (11.2 oz) Beer Bottle at 5% abv Euros US-Dollars Austria (AT) €0.08 $0.09 Belgium (BE) €0.08 $0.09 Bulgaria (BG) €0.03 $0.04 Croatia (HR) €0.09 $0.10 Cyprus (CY) €0.10 $0.11 Czech Republic (CZ) €0.05 $0.06 Denmark (DK) €0.11 $0.12 Estonia (EE) €0.21 $0.23 Finland (FI) €0.60 $0.67 France (FR) €0.13 $0.14 Germany… [read post]
1 Jul 2020, 1:15 am
KatFriend Hans Eriksson discussed the issues arising in relation to the application of Article 7(1)(e)(iii) of Regulation 2017/1001 (EU Trade Mark Regulation (EUTMR)) to a pillow design dispute.OtherPermaKat Eleonora Rosati gave an overview of the approach of the European Court of Human Rights (ECtHR) to website blocking under the Article 10 of the European Convention on Human Rights (ECHR) freedom of expression right in Vladimir Kharitonov v Russia.Finally, readers will be… [read post]
28 Jun 2020, 3:43 am
Never Too Late 269 [Week ending June 14] Conversations with FRANDs: top courts in UK, DE and NL to decide key issues relating to SEP's | BREAKING: CJEU rules that a functional shape may be protected by copyright in so far as it is original | [Guest post] Digital Culture Consumer Tracking Study – Week 6 of 6 | “Doh” may be a female deer and “re” a drop of golden sun, but "me" harmony be the basis for copyright infringement? [read post]
24 Jun 2020, 10:24 am
Excise Duties on Wine in European Union (EU) Member States, as of January 2020 EU Member State Excise Duty per Standard Sized Wine Bottle (0.75 liters or 0.20 gallons) Euros US-Dollars Austria (AT) – – Belgium (BE) €0.56 $0.63 Bulgaria (BG) – – Croatia (HR) – – Cyprus (CY) – – Czech Republic (CZ) – – Denmark (DK) €1.13 $1.27 Estonia (EE) €1.11 $1.24 Finland (FI) €2.98 $3.33 France (FR) €0.03 $0.03 Germany (DE)… [read post]
17 Jun 2020, 3:00 am
The Government intends to launch the initiative “NL continues to develop”. [read post]
11 Jun 2020, 10:14 am
The SI adds a new section to CPR Part 55, 55.29, which will read: “Stay of possession proceedings, coronavirus 55.29—(1) Subject to paragraph (2), all possession proceedings brought under this Part and all enforcement proceedings by way of writ or warrant of possession that are— (a) stayed immediately prior to this rule coming into force; or (b) brought after this rule comes into force and on or before 22nd August 2020, are stayed until 23rd August 2020.… [read post]
11 Jun 2020, 3:55 am
Complexity of VAT for Businesses, 2018 Country Hours Needed to Comply with VAT per Year Albania (AL) 87 Austria (AT) 35 Belarus (BY) 47 Belgium (BE) 75 Bosnia and Herzegovina (BA) 262 Bulgaria (BG) 161 Croatia (HR) 52 Cyprus (CY) 34.5 Czech Republic (CZ) 102 Denmark (DK) 40 Estonia (EE) 14 Finland (FI) 24 France (FR) 31 Germany (DE) 43 Greece (GR) 69 Hungary (HU) 96 Iceland (IS) 40 Ireland (IE) 29 Italy (IT) 30 Kosovo (XK) 85.5 Latvia (LV) 66 Lithuania (LT) 43 Luxembourg (LU) 22 Malta (MT) 24… [read post]
