First firms fail franchise audit tests

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Latest Briefings

Tax ruling by Luxembourg to McDonald’s Europe franchising did not involve illegal state aid- European Commission

On 19 September 2018, the European Commission concluded that a tax ruling granted by Luxembourg to McDonald’s Europe Franchising did not constitute illegal State aid. The Commission acknowledged that Luxembourg had correctly applied the Luxembourg-United States tax treaty. While this decision concerns an individual case, it suggests that State aid rules are not an appropriate […]

Energy tax matters – Prinsjesdag 2018

The Budget Day Package 2018 contains a separate bill (‘Fiscal greening measures 2019’) with measures to reduce CO2 emissions. The proposal includes, among other things, the following changes in energy tax: Promoting electrification: shifting energy load from natural gas to electricity. The tariff in the first disc for natural gas is increased by EUR 3ct / m2, […]

UK real estate and competition law – An insight

By Samuel R Beighton On 18 September 2018, the UK’s Competition and Markets Authority (the “CMA”) announced that Heathrow airport (“Heathrow”) will pay a fine of £1.6 million in relation to an infringement of UK competition law arising from a restriction included within a commercial lease. Importantly, this case marks the first occasion that the CMA […]

Pre-purchase inspection is not a warranty

By Sandra Lando, Julie Djiezion For several years, there have been calls by some associations, including the Québec Association of Building Inspectors, for oversight of the work done by pre-purchase inspectors. On June 12, 2018, they resulted in the introduction of the Act mainly to improve the quality of buildings, the regulation of divided co‑ownership and the […]

Introduction of remediation agreement in Canada

By Glen Jennings, Matthew Doak The time has now arrived. A mechanism is finally in place in Canada that will allow for a better process to resolve criminal offences for corporations. In response to a consultation that ended in November 2017, the federal government introduced legislation amending the Criminal Code to allow for remediation agreements (better known as […]

Recommended

In brief: Clifford Chance to pay costs to Zappia

City firm Clifford Chance has been ordered to pay costs on an indemnity basis to Zappia Middle East Construction company after a writ was issued through solicitors Zaiwalla & Co. Judge Wilcox made the order after Clifford Chance decided to withdraw an application to strike out the action,which related to a claim for damages following […]

In brief: SBA accounts reveal funds deficit

An increase in grants and a reduction in investment income have been blamed for the £46,006 net deficit recorded by the Solicitor’s Benevolent Association in its 1994 accounts. SBA president Eila Rochfort says deficits have been recorded in the past but, as the Association has put no ceiling on awards made to beneficiaries, “this must […]

San Diego boycott

Responding to opposition to affirmative action programmes from California’s governor, Pete Wilson, the organisation for black lawyers in the US has chosen not to hold its annual convention in San Diego. The National Bar Association is said to be looking at Phoenix, Las Vegas, Seattle and Portland as alternatives.

Case dates are set

*The following jury cases are listed to be heard in the High Court Queens Bench Division in April: Chohan v The Chancellor, Masters and Scholars of the University of Oxford (not before April 25); Kilduff v Stott and another (not before April 25).

In brief: Lloyd's hearings denied global moratorium

The prospect of a global moratorium on Lloyd’s action group hearings has receded. The idea was put forward by D J Freeman, which told the Commercial Court that action groups with trial dates set before the finalisation of the Lloyd’s settlement offer were effectively prevented from considering it because of the importance of retaining their […]

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