The Budget Law for 2010, published yesterday and entering into force today, introduces several amendments to the Stamp Duty Code, from which we highlight the elimination of the obligation to pay stamp duty when celebrating employment contracts, in employment termination agreements and exemption of working schedule agreements.
The Decree-law number 49/2010, published on May 19, transposes into national law the Directive nr. 2007/36/CE on the exercise of certain shareholders rights on listed companies, and establishes the possibility of issuance of shares without par value.
The referred Decree-Law makes amendments to the Portuguese Securities Code, namely on the rules concerning shareholders’ information, attendance and voting rights in general meetings of shareholders of listed companies.
The 2010 National Budget - Law n.º 3-B/2010 – was published on April 28, 2010, introducing some amendments to the Stamp Duty Code.
These amendments will bring significant impact on the daily life of Portuguese companies.
Some paragraphs from the Stamp Duty General Table (SDGT) have been revoked, which will result in a non tax incidence regarding certain
acts and contracts. The affected paragraphs include the following:
Cession de titres de sociétés immobilières étrangères et droits d'enregistrement :
la loi tranche le débat
MEETING MINUTES | APRIL 22nd, 2010
Meeting holds on April, 22nd 2010, by the Insolvency Commission of the Union Internationale des Avocats (from now on UIA), in New York, in the Grand Hyatt Hotel, which is located in 109 East 42nd, at 10 am,
EDITORIAL
Welcome to the second edition of the Corporate, Mergers and Acquisitions Group (CMAG) Aware, for 2010. This Newsletter is composed of four articles, which we hope will be useful information to retain.
La question de savoir si les droits d'enregistrement sont dus à la cession des titres d'une société étrangère à prépondérance immobilière en France a trouvé un épilogue législatif.
En effet, la loi de finances rectificative du 30 décembre 2009 en son article 43 a tranché le débat qui opposait l'administration fiscale à certains tribunaux.
I. L'administration fiscale face à la jurisprudence
An increasing number of bankruptcies have occurred in Norway lately. This increase gained momentum in September 2008.
more info:
Having in mind the urgent need to reinforce the social protection of unemployed employees, the Government decided to adopt, a temporary and exceptional regime regarding the access to the unemployment subsidy, for the year of 2010. Therefore, Decree-Law n. 324/2009, December 29 establishes that, for the year 2010, 365 days of contributions, and not 450 days of contributions, must have been made during the 24 month period immediately preceding the unemployment situation.
This transitory regime applies to:
