Grunte & Cers senior associate Inese Hazenfusa comments on the trends in concluding of marriage contracts, that is, increase in quantity of the marriage contracts that frequently are aimed at protecting the personal property from the creditors. The lawyer turns attention of the readers to the importance of the time of concluding of the marriage contracts considering the challenge possibilities of the same.
Inese Hazenfusa, senior associate of Grunte & Cers, analyses legal aspects of situations, when internal changes in an undertaking affect an employee with whom an employment agreement for a fixed period has been concluded, based on Clause 44.1.3 of the Labour Law, that governs substitution of an absent employee or an employee suspended from office, and also substitution of an employee whose full-time position has become vacant until a new employee has been engaged. Special focus is paid to the issue of amendments to an employment agreement where the term of the agreement is changed from fixed to unlimited period of time.
Andis Paunins, associate of Grunte & Cers, reviews the possibilities of establishing internet shops and addresses the essential legal nuances, which should be considered when establishing an internet shop.
Nauris Grigals, associate of Grunte & Cers, reviews issues related to application of value added tax to home-consumption. The author explains the notion of home-consumption, specifying the criteria for determination of value of such transactions, on which the calculation of VAT depends, and accordingly – pretax amount to be deducted.
The lawyer turns attention of the readers to the topical issues of application of company car tax, anticipating that they will bring about new disputes and disagreements between the State revenue service and taxpayers.
Inese Hazenfusa, senior associate of Grunte & Cers, comments on the latest amendments to the Commercial Law in respect of the term of office of members of the executive institutions, encouraging third persons to ascertain rights of the representatives of their co-operation partners to undertake obligations on behalf of the respective business person.
The law firms of TLS Alliance - Grunte & Cers (Latvia), Tark & Co (Estonia) and Sutkiene, Pilkauskas & Partners (Lithuania) – compare the deadlines for review of disputes between tax administrations and business persons in the Baltic states, concluding that they depend not only on the requirements of the particular country’s normative acts, complexity of disputes, but also on the case load in courts.
The lawyers compare the appeal processes against decisions issued by tax administrations in Latvia, Lithuania and Estonia, establishing that in Estonia such process takes the least time, because taxpayers may choose to appeal the decision directly in court without turning to higher authorities of the tax administration. The research participants also assess possibilities to stay and suspend decisions adverse to business persons.
The comparison was made by Rolan Jankelevitsh, senior associate of Tark & Co, Rokas Bukauskas, senior associate of Sutkiene, Pilkauskas & Partners, and Andra Rubene, senior associate of Grunte & Cers.
Andra Rubene, senior associate of Grunte & Cers, comments on the legal services quality in Latvia, emphasising that lawyers, who are members of the Latvian Bar Association, are the “safe” choice, because their activities are supervised by the Bar Council.
Comparing the performance of lawyers in the capital and in the regions of Latvia A.Rubene believes that unlimited access to information has minimised the differences between Riga and regions.
Inese Hazenfusa, senior associate of Grunte & Cers, comments on the already effective amendments to the Commercial Law that deal with the long-lasting problem for the enterprises, which have not been re-registered with the commercial register, by allowing creditors to initiate their liquidation.
Inese Hazenfusa, senior associate of Grunte & Cers, reviews the most essential novelties in the amendments to the Commercial Law, paying particular attention to the possibility to establish limited liability companies with reduced share capital amount as well as to the changes in the term of office of members of executive institutions.
Tark & Co
Roosikrantsi 2
10119 Tallinn, Estonia
Phone: +372 6110 900
www.tarkco.com
tarkco@tarkco.com
Grunte & Cers
Brivibas 43, 2nd floor
Riga, LV-1010, Latvia
Tel. +371 6788 9999
www.gruntecers.eu
gc@gruntecers.eu
Sutkiene, Pilkauskas & Partners
Didžioji 23
LT-01128 Vilnius, Lithuania
Tel. +370 5251 4444
www.spp.lt
spp@spp.lt
Vlasova Mikhel & Partners
Parnikovaya 57-2
220114 Minsk, Belarus
Tel. +375 17 2118 142
www.vmp.by
info@vmp.by

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