A surcharge has to be imposed for the late filing of self-assessments. For this to apply, however, the self-assessment must be filed spontaneously, in other words not due to a prior request by the authorities. In a new decision, the Central Economic-Administrative Tribunal (TEAC) made the definition of prior request more flexible.
Some of the projected changes are aimed at making the Canary Islands Special Register of Vessels and Shipping Companies more competitive, removing the minimum amount for arresting vessels or the regulations of unmanned ships.
Determining the causes of the accident will make it clear who can claim from whom, where, what procedure to use, and the applicable law. Parallel claims are foreseeable including possible action for recovery from the various insurance companies involved. Currently, the ship and its cargo are under arrest.
The Supreme Court has endorsed the bringing of direct action by the carrier against the main shipper, even if a court insolvency order has been issued on the intermediary that contracted it. In this judgment, delivered on March 3, 2021, the court reiterated the case law on direct action by the actual carrier against the shipper and the participants in the subcontracting chain.
The future of mobility features the aeronautical industry which, with its constant concern for R&D&I, is becoming a vector for sustainable growth in the medium and long term with groundbreaking and innovative projects.
China published the second version of its draft Personal Information Protection Law (PIPL) recently to seek public comments until May 28, 2021. Most of the articles of the previous draft PIPL have been maintained in this second draft (Second Draft) but there are important modifications made to address the new challenges to the personal information protection. Here we summarize the highlights in the Second Draft.
TEAC notes that the tax authorities have to observe the principles provided given in the DGT's resolutions, meaning that any assessments that depart from those principles are null and void, without any need to examine the facts of the case.
This edition of the European Employment Law Update is perhaps one of the most innovative editions that have been published in recent years. In fact, some of the regulations analyzed in this guide seemed impossible to apply just a few years ago.
On 17 February, the Peruvian Congress presented Bill No. 7161/2020-CR amending the Arbitration Law, which alters some of the requirements for arbitrations in Peru. The aim of the reform, it has been pointed out, is to include minimum quality standards in awards issued in the framework of national arbitrations. However, the proposed text affects key issues such as the nationality of arbitrations or the choice of arbitrators in a way that could end up being detrimental to the current good position of arbitration in Peru.