Simmons & Simmons: elexica
Simmons & Simmons: elexica

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Pre 2004 UK thin cap rules contrary to EU law
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The High Court has held that the UK thin capitalisation rules, as they applied prior to changes introduced in 2004, were contrary to Community law and must be disapplied in appropriate cases: Test Claimants in the Thin Cap Group Litigation v HMRC. Moreover, the court has held that the burden for showing that the application of the rules in any particular case did not breach EU law rests with HMRC.
(Submitted: 19 November 2009)
New insurance coverage requirements for clinical trials in Italy
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In early 2010, a decree will come into force in Italy introducing minimum requirements for mandatory insurance coverage for patients participating in clinical trials.
(Submitted: 19 November 2009)
Employment Trends Europe - November 2009
A summary of events affecting employment law during October 2009 in Belgium, England, France, Germany, Italy, Netherlands, Portugal and Spain.
(Submitted: 18 November 2009)

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