It started in 2017 with two judgments by the Paris Court of Appeal ordering separate owners of studio apartments in Paris to pay a fine of €15,000 each for renting out apartments through the...

In a landmark ruling delivered yesterday by the Court of Justice of the European Union (‘CJEU'), Decision 2016/1250 on the adequacy of the protection provided by the European Union (‘EU') ...

It is well known that e-commerce has radically transformed international trade, making customs regulations increasingly central to the regulation of trade.

The Italian Communications Authority "AGCOM" has raised strong doubts about the applicability of the infamous Decree Law 12 July 2018, n. 87, containing 'Urgent provisions for the dignity of workers and businesses', ...

Further to the announcement made last week by the Prime Minister of Malta of the first set of economic measures aimed to support businesses in Malta impacted by COVID-19

One of the most impactful changes is the expansion of the DIFC Courts' jurisdiction. Until now, the courts mainly handled cases linked to the DIFC or involved DIFC-registered entities.

Maltese law historically offered no dedicated corporate vehicle for these young individuals. Under the pre-existing framework, 16- and 17-year-olds remained under parental authority for business matters.

In a landmark shift in international tax policy, the European Union has introduced a global minimum level of taxation for large multinational enterprise (MNE) groups.

Malta and Bulgaria have amended their double taxation treaty to align the Mutual Agreement Procedure with OECD standards, introducing a justification requirement that was conspicuously absent from the original text. While this change brings the treaty into conformity with international practice, the absence of mandatory arbitration provisions means taxpayers still lack a binding dispute resolution mechanism if competent authorities reach an impasse.

Legal Notice 231 of 2023 transposes the provisions of Council Directive (EU) 2022/542 of 5 April 2022 regarding VAT rates and amends the Eighth Schedule...

The Commissioner for Tax and Customs has published guidelines in terms of Article 75(2) of the VAT Act which determine how the VAT exemption contained in item 11 paragraph (b) of Part One of the Fifth Schedule to the VAT Act may be applied.

The Romanian gambling market has matured substantially in the last decade, starting with its regulated beginnings and evolving into a robust legal framework aligned with European norms.

In recent years, the United Arab Emirates (the "UAE"), and specifically Dubai, have attracted the interest of many parties looking to establish businesses or invest for reasons that are well-known to the public.

On the 2nd of June 2021, the Residency Malta Agency jointly with Identity Malta launched a new residence permit – Nomad Residence Permit ("NRP") for third-country nationals.

In a recent case decided by the Italian Supreme Court of Cassation, Joint Sections (Order No. 12330 of 2 May 2026), a dispute arose from an application for a payment...

In a nod to its own legal post, Malta is reinstating a distinct Commercial Court – an institution once disbanded in favour of folding its duties into broader civil judiciary.

On 16 September 2026 Malta’s Civil Court (Asset Recovery Section) threw out, in its entirety, a claim by the Asset Recovery Bureau and the Commissioner of Police to confiscate more than half a million euro held on trust. It is understood to be the first time a Maltese court has rejected a non-conviction based confiscation claim after an interested third party stepped in to defend the property.

Malta's new Equal Pay Transparency and Reporting Regulations 2026 transpose EU Directive 2023/970, establishing comprehensive obligations for employers in both public and private sectors. The regulations mandate pay structure transparency, gender pay gap reporting, and enhanced worker protections to ensure equal pay for equal work between men and women.

Malta's iGaming regulatory framework faces scrutiny as industry experts examine whether its first-mover advantage can withstand growing competition from emerging jurisdictions. The discussion explores how regulatory agility, professional services infrastructure, and strategic policy reforms like the Recognition Notice framework and revised VAT treatment position Malta to maintain its leadership in the global online gambling sector.

When business partners co-own property, succession planning becomes a delicate balancing act. Consider four entrepreneurs—each holding a quarter share in a commercial property...