Μέχρι πρόσφατα, ένας δανειστής με απαίτηση έναντι οφειλέτη που κατοικεί σε κράτος μέλος της Ε.Ε., έπρεπε πρώτα να ολοκληρώσει με επιτυχία μια αστική αγωγή κατά του οφειλέτη. Μόνο τότε μπορούσε να εκδωθεί ευρωπαϊκός εκτελεστός τίτλος βάσει του κανονισμού 805/2004 της...
In a high-profile trademark infringement case involving Moët Hennessey Champagne Services (MHCS) – owner of the famous Champagne brand Dom Pérignon – and a Belgian painter, the courts were asked to strike a balance between the right to property, including intellectual...
The House of Representatives passed legislation which amends the Cypriot Income Tax Law and the Special Contribution for the Defence of the Republic Law. The main purpose of these amendments is to encourage the establishment of funds in Cyprus and to attract foreign...
Το ζήτημα των εγκλωβισμένων αγοραστών ταλανίζει την πολιτική και κοινωνική ζωή της χώρας για αρκετά χρόνια. Η προσπάθεια της κυβέρνησης να επιλύσει το ζήτημα με το Νόμο περί Μεταβιβάσεως και Υποθηκεύσεως Ακινήτων το 2015 απέβη άκαρπη καθότι ο νόμος κρίθηκε...
• Offshore trustees have to pay Income Tax (IT) arising on UK source assets; however, when UK bank interests and dividends from UK companies are held by the offshore trustees, they are exempt from IT provided that for that tax year the beneficiaries were not UK...
Σε μια εποχή ψηφιοποίησης του τρόπου του βίου του σύγχρονου ανθρώπου, τόσο σε επίπεδο οικονομικών συναλλαγών όσο και προσωπικής έκφρασης (μέσα κοινωνικής δικτύωσης κτλ), τίθεται επιτακτικά η ανάγκη περεταίρω θωράκισης και κατοχύρωσης του δικαιώματος της προσωπικότητας...
In September 2017 a case was referred to the ECJ by a Court of First Instance in Romania regarding the validity of certain terms included in a loan contract agreement entered by a Romanian couple with SC Banca Transilvania SA (C-627/15). Although the ECJ’s Advocate...
‘’At PAHALAW we strive to deliver tailor cut estate planning solutions for tax optimization, asset management and succession law purposes to protect our clients’ hard-earned savings while taking care of the stressful uncertainties of tomorrow ’’. Paris Hadjipanayis,...
In June 2017 Cyprus has become a signatory to the Multilateral Convention to Implement Tax Treaty – Related Measures to Prevent Base Erosion and Profit Shifting (“beps”). This instrument will effectively amend existing double tax treaties between the signatory...
As an immediate effect of the newly arrived Finance Bill 2017, in this article we analyze the effect of the rules concerning taxation matters for UK residential or non-residential properties to help investors and tax planners dealing with their client real-estate...
Subscribe for our newsletter to stay up to date and receive our exclusive FAQ on estate planning for UK expats in Cyprus