The Global Litigation Survey 2015, produced by Allen & Overy’s Litigation Department, seeks to assess ten key indicators of the litigation process in various legal systems. In order to help readers quickly and easily assess risks and opportunities associated with litigating in a given jurisdiction, the results of the survey are presented using simple colour-coded […]
On 5 March, the European Court of Justice delivered a judgment that found the sales tax imposed from 1 June 2010 to 31 December 2011 in Tallinn, Estonia, to be a violation of EU law and the excise duty directive. This means that illegally collected sales tax must be returned to companies, with interest. Our […]
Publication / Alexey Anischenko
Publication / Alexey Anischenko, Marina Golovnitskaya
Dear clients and cooperation partners, Belarusian legislation in the healthcare and pharmaceuticals sector is continuing to undergo substantial changes. 2015 was rich with events, with even more expected to come. We offer below, in a few bullet points, our view on factors characterising the state of the Belarusian legislative environment in the pharma and healthcare […]
1. Don’t throw away your tax benefit! As of 1 January 2015, an amendment to the Estonian Income Tax Act takes effect requiring legal persons to declare all past circumstances that may affect their income tax liability in the future. The deadline set for declarations is 10 February 2015. Absolutely all entrepreneurs have circumstances that […]