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The Legal 500 Hall of Fame Icon The Legal 500 Hall of Fame highlights individuals who have received constant praise by their clients for continued excellence. The Hall of Fame highlights, to clients, the law firm partners who are at the pinnacle of the profession. In Europe, Middle East and Africa, the criteria for entry is to have been recognised by The Legal 500 as one of the elite leading lawyers for seven consecutive years. These partners are highlighted below and throughout the editorial.
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Press releases and law firm thought leadership

This page is dedicated to keeping readers informed of the latest news and thought leadership articles from law firms across the globe.

If your firm wishes to publish press releases or articles, please contact Shehab Khurshid on +44 (0) 207 396 5689 or


Recent Developments of Finnish Merger Control

July 2013 - EU & Competition. Legal Developments by Merilampi.

More articles by this firm.

Finland's New Merger Control Rules

Merger control began in Finland in 1998. The rules originally applied were repealed, and new provisions were introduced in Chapter 4 of the Competition Act (948/2011). The new Competition Act entered into force in Finland on 1 November 2011. It introduces a number of amendments to merger control provisions aimed at harmonizing the Finnish rules with EU rules. The Finnish Competition and Consumer Authority (the "FCCA") published its own guidelines on Merger Control in 2011.

Construction 2013

Are all members of consortia jointly liable for the entire project or may they allocate liability and responsibility among them?

Implications of competition law on information exchange - New book published in Finland

March 2012 - EU & Competition. Legal Developments by Procopé & Hornborg.

More articles by this firm.

Lotta Uusitalo, Anne Petäjäniemi-Björklund and Leea Salminen, Attorneys at Law of Procopé & Hornborg, have written a book on the implications of competition law on information exchange.

New Waste Act to enter into force on May 1, 2012 in Finland

The EC waste directive (2008/98/EC) will be implemented in Finland by the new Finnish Waste Act, which will enter into force on May 1, 2012.

Construction 2012

Introduction Robert S Peckar Peckar & Abramson, PC 3

Finland Aimo Halonen Mäkitalo Rantanen & Co Ltd 70

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.

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.

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.

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.

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).

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