EARN News 

Signing electronically in the Netherlands

Amsterdam / Enschede, 2022-06-27

Electronic signatures are playing an increasingly important role in signing contracts and other documents. The European Directive has also been implemented in the Netherlands. This article explains the role it plays and the recommendations surrounding electronic signatures in the Netherlands.

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The provisions relating to the actuarial deposit are not applicable to British plaintiffs

Vienna, 2022-06-09

The United Kingdom's withdrawal from the European Union has raised numerous uncertainties regarding bilateral law enforcement. For example, the Austrian Supreme Court recently had to deal with the issue of the actuarial deposit. The purpose of the actuarial deposit (§ 57 of the Austrian Code of Civil Procedure (öZPO)) is to protect a domestic defendant from not being able to recover legal costs from a foreign plaintiff who has unsuccessfully filed a claim against the defendant; as a security for legal costs, the actuarial deposit is thus intended to protect against abusive or costly legal action by foreign plaintiffs.

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ECJ: avoidance of transactions in insolvency proceedings in cross-border business

Berlin, 2021-07-28

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, which has facilitated the enforcement of avoidance claims for the insolvency administrator by lowering the standard of proof.

 

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VAT: New EU e-commerce rules harmonise VAT rules for greater consumer convenience and fairer competition

Brussels, 9 July 2021

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.

 

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