EARN News 

ECJ: avoidance of transactions in insolvency proceedings in cross-border business

Berlin, 2021-07-28

In insolvency proceedings conducted in Germany, it is particularly easy for insolvency administrators to successfully assert claims against creditors by means of insolvency avoidance. This practice is based on the administrator-friendly insolvency case law by the German Federal Court of Justice, which has facilitated the enforcement of avoidance claims for the insolvency administrator by lowering the standard of proof.

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VAT: New EU e-commerce rules harmonise VAT rules for greater consumer convenience and fairer competition

Brussels, 9 July 2021

The new VAT e-commerce rules bring a simple and uniform set of VAT rules for all businesses engaged in cross-border e-commerce (especially online sellers,  marketplaces/platforms as well as operators, couriers, customs, tax administrations and consumers) either from inside or outside the EU.

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French study on the efficiency of European insolvency proceedings

Paris, 2021-04-22

In January 2021, the « Conseil National des Administrateurs Judiciaires et des Mandataires Judiciaires de France » (National Council of French Judicial Officers and Judicial Representatives) has conducted a study on the efficiency of collective proceedings throughout Europe, comparing both the functioning and the role of legal systems governing insolvency proceedings in Germany, Spain, Italy, Netherlands, the UK and France.

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Recent Case-Law Of Luxembourg Courts – Covid19-Rental Exeption For Commercial Tenants During Governement-Ordered Plant Closures

Luxembourg, 2021-03-17

The Justice of Peace Court of Luxembourg handed down interesting rulings in January 2021 on the question of whether commercial tenants are obliged to pay rent arrears during the plant closures which where incurred on the orders of the state to combat the Corona pandemic.

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