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Searching Content indexed under Accounting and Audit by Schoenherr Attorneys at Law ordered by Published Date Descending.
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Energy Efficiency In Hungary: Regulatory Requirements Force All Energy-Using Companies To Increase Energy Efficiency
The Act on Energy Efficiency in Hungary, which entered into force in July 2015, and its Governmental Decree on the Enforcement of AEE, encompass the main rules to be observed in the field of energy efficiency.
Hungary
16 Feb 2016
2
Rules For Voluntary Disclosure In Criminal Tax Matters Are Expected To Be Tightened
Austrian tax law enables taxpayers to avoid criminal tax sanctions or penalties in case of fiscal offences by submitting a voluntary disclosure.
Austria
6 Aug 2014
3
Corporate Governance & Distrust – Can Minorities Effectively Control The Management?
The author presents legal possibilities enabling minority shareholders to challenge decisions of management boards in public companies.
Poland
28 Jan 2014
4
Suspending The Activity Of A Moldovan Limited Liability Company: Is It Worth It?
Why should one know about sus­pend­ing the activ­ity of a Moldovan lim­ited lia­bil­ity com­pany (LLC)? What are the steps to be fol­lowed? What are the pros and cons?
Austria
28 Jan 2014
5
A New Subordination Rule Entered Into Force: The Role Of Related Party Creditors In Bankruptcy Post Amendment To The Slovak Bankruptcy Act
As of January 1, 2012, the Slovak Act on Bankruptcy and Restructuring (Act No. 7/2005 Coll.) has been amended to introduce a statutory subordination of claims of related creditors (Section 95(3) of the Slovak Bankruptcy Act).
Slovakia
16 Apr 2012
6
Insolvency Legislation Faces its First Real Test
The economic crisis presents a real-life test for the Slovenian insolvency legislation, unequalled in its young history. Numerous insolvency proceedings against Slovene companies have revealed several serious flaws of the Insolvency Act and forced the legislator into continuous amendments.
Slovenia
14 Mar 2011
7
A Surprising Decision to Prohibit Profit Distribution based on Audited Financial Statements older than Six Months
An apparently straightforward situation has ended in a conclusion that has disturbed the Czech legal practice. By extensive interpretation, the Czech Supreme Court has broadened the requirements applicable for the distribution of profit.
Czech Republic
9 Mar 2011
8
Corporate Restructuring and Creditors' Participation
While in other jurisdictions creditors of an insolvent company may swap their debts into equity, creditors in Austria are still confronted with a "take it or leave it" approach as to the proposed quota payment to unsecured creditors.
Austria
 
1 Mar 2011
9
Insolvency in Bulgaria: Downsides Creditors may Encounter
The general legal framework of existing Bulgarian insolvency law covers the core features recognised by the international insolvency community and takes account of EC Regulations and Directives.
Bulgaria
22 Feb 2011
10
Evolution Of The Insolvency Law During The Economic Downturn
The Romanian legal framework on insolvency procedure has been consistently improved following the enactment of Insolvency Law no. 85 (Law 85), which entered into force on 21 July 2006.
Romania
22 Feb 2011
11
Distressed M&A – A Reluctancy To Benefit From The New Legal Instrument
Legal Instrument The number of companies facing financial difficulties, or even collapse, has been steadily growing over the last 12 months.
Czech Republic
23 Mar 2010
12
Bankruptcy Proceedings Under Polish Bankruptcy Law: A Domestic And European Perspective
Previously, the bankruptcy of a company seated in Poland was exclusively a matter of meeting the relevant criteria and following the procedural rules provided in the domestic insolvency law.
Poland
15 Mar 2010
13
The New Insolvency Law - A Real Reform Looks Different
As a measure against the economic crisis the Austrian legislator has prepared a reform of the Austrian Insolvency Law. The motto is "restructuring instead of ruining" ("Sanieren statt Ruinieren").
Austria
26 Feb 2010
14
Takeover Commission Rulings On Distressed Situations
In times of economic crisis, the special rules of the Austrian Takeover Act (TA) applicable to distressed companies would be expected to gain in importance.
Austria
12 Feb 2010
15
Overview of Austrian Mergers and Acquisitions
a brief overview of the public M&A market in Austria
Austria
19 Jul 2005
16
Austrian Mergers and Acquisitions Review
Austrian Mergers and Acquisitions Review
Austria
8 Jun 2005
17
Austrian M & A, Takeover Law - Latest Developments
Since the 1999 Austrian Takeover Act came into force there have been 31 public offers in Austria including 13 mandatory offers and 18 voluntary offers, seven of which were so-called anticipatory mandatory offers.
Austria
8 Jun 2005
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