In late October, the IRS released a revised version of its 1023 Form. The new Form requires extensive new disclosures by organizations that seek recognition of tax-exempt status as charities under Section 501(c)(3) of the Internal Revenue Code. Many of the questions added to the exemption application are likely to be included in revised Form 990 information returns scheduled to be released later this year ...
&L Goodbody recently represented the Irish Nightclub Industry Association (INIA) and the Irish Hotels Federation (IHF) against Phonographic Performance (Ireland) Limited (PPI) in a case on copyright law which is a landmark judgment not only in Ireland but elsewhere. The INIA and IHF challenged an arbitrator’s award which had set copyright fees payable by nightclubs to Phonographic Performance (Ireland) Limited – “PPI” ...
In November the UK government bowed to pressure from unions and bereaved relatives and announced its intention to produce a draft bill on corporate killing for England and Wales. This bill, if successful, would have enabled companies to be prosecuted for management failures that resulted in a person's death. No such government bill has however, been forthcoming. Nor is it likely that any such government bill will appear before the 2005 general election ...
Introduction Advocate General Jacobs, in delivering his Opinion in Syfait and others v Glaxosmithkline (Case C-53/03, 28 October 2004), has found in favour of Glaxosmithkline (GSK) by stating that the refusal by a dominant pharmaceutical company to fulfil all orders from wholesalers does not automatically constitute an abuse of a dominant position, despite such refusal clearly limiting parallel trade of the products in question ...
This article was originally written for the April 2005 issue of The Negotiator, the magazine of the Canadian Association of the Petroleum Landman. Protected by Copyright 2005 ...
The Fifth Circuit has issued an important opinion on Section 11 of the Securities Act which may limit the potential exposure of issuers and other participants for alleged misrepresentations and omissions in public offering registration statements. The Court’s opinion in Krim v. pcOrder.com, Inc ...
In case of a dispute arising between the parties, it may be advisable initially to solve it without the recourse to the courts, i.e. through sending a letter - claim or a warning, signing the court approved settlement agreement, obtaining an executive record of the notary public according to promissory notes or cheques, whether protested or not, or by seeking compromise through negotiations, etc. If the parties fail to solve a dispute amicably, the dispute may be referred to the courts ...
On May 20, 2005, the Supreme Court issued its judgment in the Smith & Nephew Inc. v. Louise Glegg and Christopher Carter and Gilles Dextradeur v. Louise Glegg cases1 ...
Introduction: On June 9, 2005 the Supreme Court of Canada released its landmark decision in Chaoulli v. Quebec (Attorney General) in which a majority of the Court struck down provisions of Quebec’s Health Insurance Act and Hospital Insurance Act which prohibit private insurance for health care services that are available in the public health care system ...
Judgments of the European Court of Justice in Merk, Sharp & Dohme BV v. Etat Belge (C-245/03) and Glaxosmithkline SA v. Etat Belge (C-296/03) of 20 January 2005 Directive 89/105, on the transparency of medicines pricing and reimbursement rules (hereinafter the “Directive”) was first interpreted in 2001 and 2002, when the European Court of Justice (hereinafter the “ECJ”) rendered two decisions regarding the implementation of the Directive in Austria and in Finland ...
Judgment of the Court of First Instance in Laurent Piau v. European Commission (Case T-194/02) of 26 January 2005 In its judgment of 26 January 2005 in case Laurent Piau v. European Commission, the Court of First Instance (hereinafter the “CFI”) ruled on compliance of the regulation issued by the Fédération Internationale de Football Associations (hereinafter the “FIFA”) concerning the occupation of football players’ agents with the provisions of the EC Treaty on competition ...
On June 28, 2005, amendments to Articles 420 and 421 as well as the addition of a new Article 414bis of the Health Law were published in the Federal Official Gazette, entering into force the following day. Article 414bis provides that herbal products, food supplements, perfumes and beauty products may be seized, as a precautionary measure, when they have been improperly advertised by being held out as medicines or as having characteristics or therapeutic qualities which they do not have ...
At this moment it makes sense to publish a newsletter exclusively on issues related with the Media sector, not only due to the circumstance that it is a sector that has deserved front page coverage in the Media, particularly in relation to the acquisition movements verified (we need only recall the recent assignment of 49% of the equity of SIC, of 100% of the equity of Lusomundo Serviços or of the put option of a significant part of the equity of Media Capital) but also to the recent legislative
Irish Shell Limited v JH McLoughlin (Balbriggan) Limited, unreported High Court, 4 August 2005, Mr Justice Clarke This case is a good illustration of the application of the legal principles involved in granting an injunction while a related trial is pending (known as an interlocutory injunction). Facts: The plaintiff (Shell) sold a filling station in Balbriggan, County Dublin, to the defendant company in 2004 ...
Introduction A common question for clubs, events, and governing bodies at all levels of sport is what is the best legal structure to use - club or company? In this article we take a practical look at the pros and cons of the most likely options for your club or governing body. 1. Unincorporated Association A. What Is It? ● A group of individuals coming together to carry out a mutual activity, in common language a club ...
‘Spear Tackle’ Case When Brian O’Driscoll was lifted and dropped unceremoniously by All Blacks Keven Mealamu and Tana Umaga in the first Lions test the issue of spear tackling became a hotly debated topic. Spear tackles have been in the news before and a recent Australian case involving a spear tackle in a rugby league match has reignited the debate on when the courts should intervene regarding violence in sport ...
Background The return to democracy in October of 1982 arrived with a “social debt” derived from the days of the Siles Zuazo government, which, by giving way to the workers’ demands, caused Bolivia to enter into a hyperinflationary downward spiral. The Government of Siles Zuazo ended one year before the end of its term (as Mesa did), allowing Dr. Víctor Paz Estensoro to come to power through the general elections of 1985 ...
Judgement of the European Court of Justice in case C-212/03 – Commission v. France, dated 26 May 2005 The Commission acted against France on the grounds that certain French rules on the importation of medicines are contrary to Article 28 of EC Treaty on the free movement of goods. The relevant national rules and administrative practice required a licence for the importation of medicines for personal use in France ...
In the past days, two very important events at the Regional and National Level, honored the ADR mechanisms, specifically the mediation and arbitration proceedings. We refer to the First Central American Congress on Mediation and Arbitration organized by the Nicaraguan Chamber of Commerce and the Third National Congress on Mediation organized by the Office of the Alternative Dispute Resolution Division (DIRAC) of the Supreme Court of Justice ...
At the end of last year, the Chamber of Deputies approved a bill to amend the Federal Radio and Television Law and this has now been turned over to the Senate for consideration ...
In April 2005 a new Disability Discrimination Act was passed by Westminster. The Act extends existing non-discrimination legislation, primarily the Disability Discrimination Act 1995. While some provisions of the Act came into force in December 2005, many others will be coming into force over the course of 2006. It is essential that businesses are aware of their new responsibilities under the Act and prepare for its implementation ...
In a long-awaited judgment, the Court of First Instance of the European Communities (“CFI”) partially upheld on December 14, 2005, the European Commission’s decision of July 3, 2001 to block the proposed acquisition of Honeywell International Inc. (“Honeywell”) by General Electric Company (“GE”). In its decision, the Commission had considered that the merger should be blocked for three sets of reasons ...
Since its creation by Decree-Law No. 10/2003 of January 18, the new Portuguese Competition Authority (“PCA”) has analysed more than 150 concentrations. It is said to analyse around 5 concentrations a month. In 2004 and 2005, the PCA reported 130 notified concentrations, 125 of which had issued decisions and 11 cases in which said decisions were reached following second phase proceedings ...
One of the essential components of organizing sport events is the ticketing system. Usually implemented by the Organizing Committees (OC), it is not unusual that these agreements contravene EC Law. In the Italy 1990 World Cup, the OC entered into a worldwide exclusive agreement of ground entrance tickets with a single tour travel agency for the purpose of putting together package tours for the event ...
Scope of this treatiseThe purpose of this discussion is to address those cases which are most likely to have a significant effect for those practicing in the chemical, pharmaceutical and biotech areas ...
