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Currency repatriation requirements were extended on 14 April to cover loans issued by Russian residents to foreign borrowers, reducing the opportunities for businesses to shift funds abroad through non-repayable loans.

IMPOSTA DI SUCCESSIONE E DONAZIONE - SPAIN: Andalusia increases inheritance tax exemption

The law completes the range of measures introduced to protect the purchaser by extending to the purchaser the right to parcel out the loan and the mortgage on the building being built, and the prohibition on selling before the division of the loan into quotas, or before discharge of the mortgage or foreclosure where these are not taken over by the new purchaser (Articles 7 and 8). The purchaser of a house to be used as his/her home has the right of pre-emption in case of an auction (Art.

In general partnerships too it may happen that, in the course of the company’s existence, the partners may wish to amend the partnership deed.Unless otherwise agreed, such changes must be adopted unanimously (except for when the company is turned into a company with share capital, or when mergers or demergers are carried out),  and must be written in a public deed or in an authenticated private contract, just like the partnership deed, since the law prescribes that also these amendments must