On the 21st September 2020, the Administrative Court of the Republic of Cyprus issued a decision in Case No.334/2017 (OCEAN AQUARIUM LTD -v- THE REPUBLIC OF CYPRUS), annulling the decision of Commissioner of Income Tax to impose Defense Tax Contribution to a Company. Α)The facts of the case are the following: The Commissioner of Income...Read More

Does the duty to disclose all material evidence in regards to a criminal charge apply in private prosecution? The Supreme Court has upheld a recent trial Courts decision, in its decision dated 09.10.2019 holding that a private prosecutor is not obligated to grant access to the material evidence of a criminal case to the Accused....Read More