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The Journal May 2017

Comparative advertising in the food industry: recent case-law

Grégory Sorreaux

Two recent decisions of the Court of Justice and the Belgian Court of Cassation have recently completed the existing case law on comparative advertising in the food industry. In the first case, decided by a ruling of the Court of Justice of February 8, 2017, a preliminary ruling was brought before the Court of Justice by the Court of Appeal of Paris in a dispute between Intermarché and Carrefour concerning a television advertising campaign.

To Tax or Not to Tax Internet Retailers, that is the Question

Mallory Beberman

Since the dawn of the age of e-commerce, brick-and-mortar retailers have championed “the level playing field”. Their battle cry: Internet retailers should be subject to sales tax just like us! This disparity is largely the result of a 1992 US Supreme Court decision, Quill Corp. v. North Dakota, in which SCOTUS found that a business whose only connection with a state is through a common carrier or the mail lacks the “sufficient nexus” under the Commerce Clause necessary to subject that business to the state’s use tax.

Data Privacy in Central America

Jaime Schmidt
The digitalization of services and markets is the phenomenon that has defined the direction of commercial and social relations between people. Especially in the Western world, it has had and has a significant socioeconomic impact on the lives of inhabitants, corporations and even public entities of any kind. Consequently, new responsibilities arise, to which the law and the different legal systems must adapt.  
First Judgment Declaring Void the Dismissal of a Worker on Leave Due to Accident for Being Considered as Discriminatory

Victor Bescós
The Labour Court number 33 of Barcelona in a ruling of December 23, 2016 has declared the dismissal of a worker on temporary disability leave caused by an accident at work. The news, explained this way, would certainly not be odd shocking coming from the indicated Court, since the particular criterion of this judge is totally in line with previous judgements delivered by him. The judgment was given after a request for a preliminary ruling was made by this Labour Court to the CJEU, which ruled for the nullity of the dismissal in the circumstances indicated.
Consolidated Balance Sheet: Editing Time is Different Due to Different Rules

Federico Rossi

The Italian Corte di Cassazione has recently stated on the liability of Limited Companies directors without proxies. In a nutshell, the Court has determined that a Director ­– even not empowered – has to be considered responsible for the Company’s illegal or irregular action, if he cannot prove that, when there are illegality or irregularity warning signs on the Company’s management, he did not actively attempt to seek more information in order to prevent the contra legem event.

The Liability of the Directors of Government-held Companies under Italian Law

Marco Catalano

The jurisdiction over liability actions of directors of Government-held Companies was one of the most  complicated and debated issue in Italian Commercial Law, being not clear if such actions are subject to the ordinary jurisdiction or to the jurisdiction of the Court of auditors.

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