Legal500

Hammarström Puhakka Partners, Attorneys Ltd

BULEVARDI 1A, 00100 HELSINKI, FINLAND

Tel:: Work +358 9 474 21
Fax:: Fax +358 9 474 22 22

Web:: www.hpplaw.fi
Email:

What we say about the firm's legal practice in Finland

Banking and finance

Björn Nykvist at Hammarström Puhakka Partners, Attorneys Ltd is regularly consulted by UK and US firms requiring Finnish input on significant matters, acting alongside Allen & Overy LLP on behalf of a syndicate of lenders for the refinancing of loan facilities to VAC Holding and its group of companies.

Corporate and M&A

Within Corporate and M&A, Hammarström Puhakka Partners, Attorneys Ltd is a third tier firm,

Mid-sized Hammarström Puhakka Partners, Attorneys Ltd attracts a stream of good quality deals, mostly led by experienced transaction lawyers Jörgen Hammerström and managing partner Vesa Silaskivi. Deals included acting for Finavia plc on the sale of its airport energy business to Vantaa Energia.

Dispute resolution

Within Dispute resolution , Hammarström Puhakka Partners, Attorneys Ltd is a third tier firm,

Hammarström Puhakka Partners, Attorneys Ltd excels in the areas of environmental and maritime disputes due to the expertise of Kari Marttinen and Henrik Gahmberg, but credit is also due to the wide-variety of cases handled at the firm, including a complex product liability dispute for a global company, led by Pekka Puhakka.

EU and competition

Within EU and competition, Hammarström Puhakka Partners, Attorneys Ltd is a second tier firm,

Tuomas Saraste heads an impressive practice at Hammarström Puhakka Partners, Attorneys Ltd, leading a strong team that includes Vesa Silaskivi and Juoni Alanen. The firm is advising Teliasonera Finland on a broadband pricing matter and Verkkokauppa.com in a parallel-trade case against Nikon, both before the FCA and Market Court.

Maritime and transport

Within Maritime and transport, Hammarström Puhakka Partners, Attorneys Ltd is a first tier firm,

The extensive client list at Hammarström Puhakka Partners, Attorneys Ltd is littered with international and Nordic ship owners, operators and insurers. Leading individual Henrik Gahmberg, together with Herman Ljungberg and Matti Komonen, is instructed by several London shipping law firms needing advice in the region. The firm is advising Riverco on both court proceedings and ship conversion work.

Real estate and construction

Within Real estate and construction, Hammarström Puhakka Partners, Attorneys Ltd is a second tier firm,

Hammarström Puhakka Partners, Attorneys Ltd launched a separate real estate practice in 2010 to accompany its market-leading environmental team, creating a large and versatile specialist group. Top environmental lawyer Kari Marttinen led advice to Fennovoima concerning the preparation of a new-build nuclear reactor in Finland. Neste Oil is a regular client.

TMT

Within TMT , Hammarström Puhakka Partners, Attorneys Ltd is a second tier firm,

Continuing to raise its profile is Hammarström Puhakka Partners, Attorneys Ltd. Pharmaceuticals specialist Klaus Nyblin advises an impressive array of well-known multinationals, such as Bristol-Myers Squibb, while technology and telecoms clients include F-Secure Corporation and TeliaSonera. Specialist counsel Andrew Cotton and Pekka Puhakka lead much of the technology and telecoms work respectively.

What we say worldwide

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Finland

Offices in Helsinki

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Legal Developments by:
Hammarström Puhakka Partners, Attorneys Ltd

A practical insight to cross-border Public Procurement

The award of contracts by contracting authorities is regulated by the Act on Public Contracts (Laki julkisista hankinnoista 30.3.2007/348; “APC”) and the Act on the Procurement Procedures of Entities Operating in the Water, Energy, Transport and Postal Services Sectors (Laki vesi- ja energiahuollon, liikenteen ja postipalvelujen alalla toimivien yksiköiden hankinnoista 30.3.2007/349; “Utilities Act”) which entered into force on 1 June 2007.

- Hammarström Puhakka Partners, Attorneys Ltd

Legal Developments in Finland

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to

Construction 2012

Introduction Robert S Peckar Peckar & Abramson, PC 3

- Mäkitalo Rantanen & Co Ltd
Use of Legal Tools in Creating an Open Source Project or Business Model

Written by Martin von Willebrand

- HH Partners, Attorneys-at-Law, Ltd
Court ruling on the Finnish CFC legislation

The Finnish CFC legislation implies that a Finnish company may be subject to income tax for its share of the profit of a CFC regardless of whether these profits are distributed by the CFC to its shareholders or not. A CFC is defined as a foreign corporation owned and controlled by a Finnish tax resident that pays income tax in its domicile at a rate less than 60% of the Finnish corporate income tax rate.

- Attorneys at law Borenius Ltd
Cross-border merger case to ECJ

The Finnish Supreme Administrative Court decided on 7 March 2011 (KHO 2011:21) to request for a preliminary ruling from the Court of Justice of the European Union (ECJ) concerning the question whether a Finnish parent company may deduct the final tax losses of its Swedish subsidiary after a cross-border merger.

- Attorneys at law Borenius Ltd
The European Commission proposes a system of common consolidated corporate tax base

The European Commission presented on 16 March 2011 a proposal that calls for a common system for calculating the tax base of business operating in the EU. At the moment, a company active within the whole EU can be forced to comply with up to 27 different national tax systems. The new Common Consolidated Corporate Tax Base (CCCTB) seeks to reduce the administrative burden, compliance costs and legal uncertainties by creating a "one-stop-shop" system where the profits and losses across the EU could be consolidated.

- Attorneys at law Borenius Ltd
Owner's obligations at acceptance inspection clarified by the Helsinki Appellate Court

By its decision 18 February 2011 (S09/3055) the Helsinki Appellate Court confirmed that an owner is entitled to rely on the quality assurance of a well-known construction company at an acceptance inspection. The court held that the owner is entitled to demand rectification of construction defects and to claim damages for deficiencies discovered during the guarantee period.

- Attorneys at law Borenius Ltd
Tax-neutral exchange of shares case to ECJ

The Finnish Supreme Administrative Court (SAC) decided on 31 January 2011 (KHO:2011:10) to ask for a preliminary ruling from the Court of Justice of the European Union (ECJ) concerning the question whether a tax-neutral share exchange can be completed between a company residing in an EU country and a company residing in the European Economic Area (EEA) (such as Norway, Iceland and Liechtenstein).

- Attorneys at law Borenius Ltd
ENVIRONMENTAL PERMIT GUARANTEES MAY ALSO BE GRANTED BY FOREIGN EUBASED FINANCIAL INSTITUTIONS

In a unanimous yearbook decision the Finnish Supreme Administrative Court ruled that guarantee insurance is an adequate environmental permit security. Further, the Court, by referring to the free movement of financial services within the EU, stated that a party in an arrangement for security regarding adequate and proper security may be a financial institution based in another EU-country.

- Attorneys at law Borenius Ltd
CHANGE OF GENERATION – MINOR CONTINUING THE BUSINESS

The Supreme Administrative Court has issued on 5 January 2011 a ruling concerning the change of generation relief of gift taxation (KHO 2011:1). In its ruling the SAC stated that the preconditions for the tax relief were not fulfilled since the donee was a minor and thus could not act as a board member in the company’s board of directors as provided for in Chapter 6 Section 10 of the Finnish Companies Act.

- Attorneys at law Borenius Ltd
Public Procurement 2011

A practical cross-border insight into public procurement

- Attorneys at law Borenius Ltd