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What remains of the ‘class theory’ following the ECJ’s 1 July 2015 (C- 461/13) ruling with regard to the ‘no-deterioration’ clause?
Turkey’s trademark law has been partially cancelled by the Constitutional Court – will it help bring forward a trademark code?
The draft tax bill of the Tax Amendment Act 2015/2016 provides for new rules regarding the income taxation of taxpayers owning real estate...
The draft tax bill of the Tax Amendment Act 2015/2016 introduces an increase in the tax rate applicable to the investment income of individuals from 25 per cent to 27.5 per cent.
The draft tax bill of the Tax Amendment Act 2015/2016 provides for new rules on the taxation of gratuitous transfers of real estate, including amendments to the tax basis and the introduction of new progressive tax rates.
Under current law, losses realised from interests in partnerships are generally tax deductible with income from other sources of the taxpayer. A restriction...
Reform of real estate transfer tax broadens scope of tax-triggering share deals involving property owning companies.
Draft tax bill prioritises dividends, restricting a corporations’ ability to freely manage distributions…...
This update discusses some of the common legal risks and issues that come along with starting a business in Austria.
The debate around Section 153 of the Austrian Criminal Code, relating to the offence of breach of trust, is now entering the next round.
To increase the attractiveness of hospital PPPs Turkey guarantees lease payments.
Plugging what the finance minister sees as a loophole in the tax laws.
It seems that Turkey is aiming to increase the appetite of foreign investors, who have become more cautious about investing in the country on account of the lacklustre global economy.
Steps have been outlined by the European Commission in order to reduce shortcomings along the European food chain and combat fraudulent practices in member states.
The problem in implementing the third pillar of the convention in Austria is that the EU has not yet issued a directive.
A trader must clearly inform consumers in advance about all costs associated with a contract, and other requirements.
On 5 March 2015, Austria’s agriculture, forestry, environment and water economics minister presented a draft law to amend the Chemicals Act and the Biocidal Products Act. T...
Tender procedure may now continue even when there is only a single bid, and other changes.
The law is less protective and more flexible towards company executives than it is to general employees.
On 17 December 2014, the European Parliament and the Council reached an agreement on the Fourth Money Laundering Directive.