VwGH: Zwerganteile schützen nicht in jedem Fall vor Grunderwerbsteuerpflicht

Für Aufsehen sorgt die Bestätigung der Rechtsansicht des Unabhängigen Finanzsenats Innsbruck durch den VwGH, dass das Zurückbehalten oder treuhändige Halten von Zwerganteilen bei einem Share-Deal nicht in jedem Fall vor der Entrichtung von Grunderwerbssteuer schützt.

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Croatian government proposes amendments to investment incentives act and agricultural land act

The Croatian Government recently submitted for urgent parliamentary consideration amendments to the Investment Incentives Act and the Agricultural Land Act.

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Amendments to the Serbian Law on Planning and Construction

The Law on Planning and Construction (the “P&C Law”) has been amended as of 8 April 2011. Numerous changes have been implemented with the intention to simplify and speed up the procedure for the conversion of a “right of use” of construction land to full ownership, as well as to help streamline the procedure of legalizing unlawfully constructed structures.

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Use of FIDIC-conditions in Romania

As of 23 January 2011 FIDIC Contract Conditions became applicable for investments in the field of transportation infrastructure of national interest financed from public funds in Romania.

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Leasehold right in Turkey

Leasehold rights grant investors new opportunities to build in Turkey. Leasehold is therefore quite often granted to investors by governmental bodies which hold many of the hot spots in Turkey.

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Neues zu Mietverträgen in Österreich

Der Oberste Gerichtshof hat sich in den letzten Jahren mehrmals mit der Zulässigkeit bestimmter Klauseln in Mietverträgen auseinandergesetzt. Klauseln, wonach die Beseitigung jeglicher Gebrauchsspuren und Erhaltungspflichten auf den Mieter überwälzt werden, sind entsprechend der Entscheidung 2 Ob 73/10i gröblich benachteiligend und daher nichtig.

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Abolishment of the restriction of rents and Amendment to the Construction Act

Rents in properties restituted after 1989 are still subject to restrictions in the Slovak Republic. A draft law on the abolishment of the regulated rent is therefore hotly debated. Further, construction law is under revue – the Parliament did not approve for higher fines in case of violation of the law. Find out why.

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