Aberdeen, Scotland

Carbon neutral construction in Scotland

By A. Ross Taylor, Wright, Johnston & Mackenzie LLP

The “Granite City” of Aberdeen, the slate of Balachulish, and tar by John Louden McAdam. For centuries, Scotland has held a worldwide reputation for quality and innovation in construction. However, historically this has involved the harvest of natural resources, damaging our environment. Held in the industrial heartland of Glasgow between 31 October and 12 November 2021, COP26 resulted in the Glasgow Climate Pact. The Pact:

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Legacy planning with digital assets

By Jolene Tan, SingAlliance Pte Ltd

The advent of the digital age has harnessed the rise of digital assets such as cryptocurrencies and nonfungible tokens. As more look to invest in this space, many have yet to consider its inclusion in estate planning. However, it is a critical consideration and some might argue it is more crucial than traditional assets. This is because of its decentralised nature, market volatility, the lack of personal linkage to demonstrate ownership, as well as the issue of how the keys are stored – in an electronic device.

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Warsaw, Poland

Delayed protection: Challenges of whistleblowing in Europe

By Jeremiasz Kuśmierz, Penteris

Most EU states have still not implemented the so-called “Whistleblowing Directive” and Poland is no exception. Although the government published the working draft of the implementation law prior to the transposition deadline in October 2021, legislative efforts have been caught up in a prolonged public consultation process driven by the conflicting positions of employers and trade unions.

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Milan, Italy

ECJ Case C-334/20: VAT deductions on advertising services paid for in excess of the market price

 By Pasquale Della Corte, COMMA 10

 The Court of Veszprém in Hungary submitted this preliminary matter to the ECJ (European Court of Justice) concerning the interpretation of art – section 168(a) of Directive 2006/112/ EC regarding the right to deduct VAT for advertising services which are not profitable, either because the services were disproportionate to the revenue generated, or because they failed to generate any sales revenue for the recipient.

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