Wir laden Sie wieder herzlich zu unserer McDermott Deal Academy ein – persönlich in Frankfurt und gleichzeitig virtuell per Live-Stream. Dieses Mal zum Thema Photovoltaik. Unsere Real Estate-, Fonds- und Steuer-Experten...more
California’s Court of Appeal held a local sales tax ordinance (Measure K) was a general tax, not a special tax, and therefore its adoption did not require a two-thirds vote (supermajority) under California’s Constitution. A...more
Another court of appeal has held that local special taxes adopted by a citizen-sponsored initiative do not require two-thirds voter approval. Howard Jarvis Taxpayers Association v. City and County of San Francisco, No....more
Another court of appeal has held that local special taxes adopted by a citizen-sponsored initiative do not require two-thirds voter approval. City of Fresno v. Fresno Building Healthy Communities, No. F080264. (5th Dist.,...more
A court of appeal ruled that provisions of the California Constitution requiring a supermajority vote for special taxes imposed by local government do not apply to a special tax enacted by local initiative. City and County of...more
For the Second Time This Year, California Appellate Court Upholds Voting Requirement - Initiative power is the power of the electorate to propose new laws subject to approval by voters, including the right to impose taxes...more
Eversheds Sutherland has filed an amicus curiae brief on behalf of the 550 members of the Council On State Taxation (COST) on the important issue of whether imposition of certain local special taxes in California requires a...more
Court of Appeal Holds Only Simple Majority Needed to Impose Special Taxes by Initiative Power - While the California Constitution prohibits local governments from imposing a special tax without two-thirds voter approval,...more
Partner Kelly Salt Discusses San Francisco’s New Tax Efforts with Bloomberg Tax - As the City of San Francisco tests the tax waters following some recent ballot initiatives and court rulings, including the Upland decision,...more
Real Property Update - • Special Tax District Bond Validation: hospital center special tax district could not validate bonds intended to finance the construction of a hospital outside the geographic boundaries established...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER GREEK LAW - 1. PROCEDURE – MAIN STEPS OF REAL ESTATE ACQUISITION UNDER GREEK LAW. Acquisition of real estate property in Greece includes mainly the following steps: •...more
De acuerdo con el artículo 364-5 del Estatuto Tributario en Colombia, todas las entidades que pretendan ser calificadas o quieran permanecer en el Régimen Tributario Especial (RTE) deberán registrarse en el aplicativo web que...more
California Court Decision Rules on Mello-Roos Community Facilities Act of 1982 - Community Facilities Districts formed by a landowner vote may be used to finance increased demand on pre-existing services, a California...more
Surcharge Collected for General Revenue Purposes Under a Franchise Agreement must be Approved by Voters - A surcharge on electric utility bills collected by a power company pursuant to a franchise agreement and remitted...more