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Member Articles


Amendments to Declarations in the Portuguese VAT System

On 22 July, three ordinances were published amending statements in the VAT system: Ordinance No. 157/2021, amends the recapitulative statement referred to in Article 29, n.1, i) of the Portuguese VAT Code and in Artic ...

Commercial Tenancies: FAQs from Landlords

Difficulties can arise in a landlord and tenant relationship at the best of times, not to mention when there are the additional pressures and uncertainties of the COVID-19 pandemic and the consequential closure of many r ...

Open for Business? Indoor Dining, Drinks and Hospitality

The Health (Amendment) (No. 2) Act 2021 This Act enables cafés, pubs, restaurants and other licensed venues and businesses to reopen for indoor dining, drinks and hospitality, for customers who are fully vaccinated or ...

SCARP Bill Passes the Houses of the Oireachtas

The Companies (Rescue Process for Small and Micro Companies) Bill 2021 has now passed both houses of the Oireachtas. The Bill will now be sent to the Office of the President for signature and enactment into law. The new ...

Major Overhaul in the India Customs Exemption Notifications

Author: Reena Khair, Senior Partner & Head Indirect Tax The Finance Minister of India in the 2021-22 Union Budget had announced that the Government proposes to review 400 exemption notifications. The exemption on ...

A ‘Sound’ Decision by the General Court of the European Union

The General Court of the European Union has given its first ruling in relation to the registration of a sound mark submitted in an audio format. Whilst following Brexit the UK Intellectual Property Office (UKIPO) and EU ...

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