EARN News
In insolvency proceedings conducted in Germany, it is particularly easy for insolvency administrators to successfully assert claims against creditors by means of insolvency avoidance. This practice is based on the administrator-friendly insolvency case law by the German Federal Court of Justice…
The new VAT e-commerce rules bring a simple and uniform set of VAT rules for all businesses engaged in cross-border e-commerce (especially online sellers, marketplaces/platforms as well as operators, couriers, customs, tax administrations and consumers) either from inside or outside the EU.
The…
In January 2021, the « Conseil National des Administrateurs Judiciaires et des Mandataires Judiciaires de France » (National Council of French Judicial Officers and Judicial Representatives) has conducted a study on the efficiency of collective proceedings throughout Europe, comparing both the…
The Justice of Peace Court of Luxembourg handed down interesting rulings in January 2021 on the question of whether commercial tenants are obliged to pay rent arrears during the plant closures which where incurred on the orders of the state to combat the Corona pandemic.
Commercial lessors were…
Due to government measures, amongst others hotels, shops and catering establishments closed their doors for several months during the first lockdown and now, February 2021, the Netherlands are in the midst of a second lockdown. Due to the declining or even completely disappearing turnover, it is…
In 2016 the European Commission presented a proposal for a “Directive of the European Parliament and the Council on preventive restructuring frameworks, second chance and measures to improve the efficiency of restructuring, insolvency and debt relief proceedings”. This amended Directive 2012/30/EU”…