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The following EU Law news provides comprehensive and up to date legal information on EU Law weekly highlights—28 August 2025
HarmonisationDefinition of harmonisationHarmonisation, also known as standardisation or approximation, refers to the determination of EU-wide legally...
Indirect effect of EU lawWhat is indirect effect of EU law?The doctrine of indirect effect, or consistent interpretation, is a duty that national...
The EU Commercial Agents DirectiveThis Practice Note considers Council Directive 86/653/EEC (OJ L 382/17), the EU Commercial Agents Directive. It...
Infringement proceedings against EU Member StatesUnder Article 17(1) of the Treaty on European Union (TEU), one of the European Commission’s core...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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