EARN News 

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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Rent reduction for Dutch commercial tenants in corona time

Enschede, 2021-02-19

Due to government measures, amongst others hotels, shops and catering establishments closed their doors for several months during the first lockdown and now, February 2021, the Netherlands are in the midst of a second lockdown. Due to the declining or even completely disappearing turnover, it is almost impossible for tenants of industrial space to continue to pay the (full) lease installments.

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Restructuring Directive now implemented in Germany

Berlin, 2021-01-28

In 2016 the European Commission presented a proposal for a "Directive of the European Parliament and the Council on preventive restructuring frameworks, second chance and measures to improve the efficiency of restructuring, insolvency and debt relief proceedings". This amended Directive 2012/30/EU" or "EU Restructuring Directive" for short, which was intended to help overcome the consequences of the 2008/2009 financial crisis. After intensive discussion in the European bodies, the directive entered into force in July 2019.

Read more: Restructuring Directive now implemented in Germany