On 31 March 2015, the Austrian Ministry of Finance published a decree dealing with, inter alia, mutual agreement procedures under double tax treaties.

Since January 2019, a new double taxation treaty between Austria and Japan is applicable, replacing the former treaty dating back to 1961.

Under double tax treaties that follow the OECD Model Convention, the remuneration for posted employees may be taxed both in the state of residence and in the state in which the employment is exercised.

For example, the requirement to appoint a special representative of the defendant provides another vehicle for debtors to potentially abuse the process and delay the proceedings while incurring additional costs for the claimant.

The same companies will also be able to produce/process low THC cannabis for medicinal purposes with the prior approval of HALMED.

Foreign direct investment (FDI) screening divergence in Europe is likely to remain a key hurdle for cross-border M&A, despite efforts aimed at introducing a minimum level of harmonisation of national screening laws ...

The rules on CFCs have been amended significantly.

The Ministry of Finance has published an EAS ruling dealing with the taxation of income received by an Austrian beneficiary from a Hungarian trust.

The tax base of the group consists of the positive tax bases of its members.

The new Act was imposed by Directive 2014/104/EU of the European Parliament and of the Council of 26 November 2014.

The new bill amending the Polish code of civil procedure introduces significant changes to procedure for serving court letters.

The company has already informed that it will appeal the decision.

Starting from January 1, 2019, the rights of perpetual usufruct of plots built-up with residential buildings will be transformed into ownership rights.

According to the Government Decision no. 301/2012 on the approval of the Methodological Norms for the application of Law no. 333/2003 regarding the safeguarding of objectives, assets, valuables ...

The Romanian Company Law no. 31/1990 has been amended through the recent Law no. 299/2024 to better align with technological developments and the evolving needs of the business landscape.

In a shift in green energy policy in Romania, the mandatory RES-Electricity quota benefiting from the green certificate support scheme was approved yesterday by the government.

On 31 December 2018, the Central Register of Ultimate Beneficial Owners has been established with the Serbian Business Register Agency.

The National Authority for Consumer Protection ("ANPC") imposed sanctions during Q1 2016 upon clothing retailers in Romania, in the aftermath of various inspections targeting compliance with marketing, advertising and labeling regulations.

On 2 May 2018 the Croatian Constitutional Court upheld the Law on Extraordinary Administration Procedure for Companies of Systematic Importance for Croatia, better known as "Lex Agrokor".

Welcome to the 10th edition of the DRInsider, the quarterly Newsletter of the Wolf Theiss Dispute Resolution Group. We provide an overview of recent developments in CEE/SEE and some very interesting case law.