Our Tax Department comments on the characteristics and requirements of an arrangement to become reportable for DAC6 purposes under Hallmark E1 and specifically on the use of unilateral safe harbour rules in Cyprus.

Christos P. Kinanis and Vicky Papavarnava, present their view and comment on The Defence of Illegality principle, “Ex turpi causa non oritur actio”, as this is currently applicable in Cyprus.

Our Partner, Demetra Constantinou, summarizes the ECJ decision on case C-334/20 (AMPER METAL KFT) regarding the right to deduct input VAT

Costas Apokides, Associate Lawyer, analyses the importance of registering a contract for sale of immovable property at the Lands Registry 

“ERGANI“ Information System – Social Insurance Services

Tax Update - Decree regulating the settlement of overdue taxes