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By George Kazoleas, Lawyer in Cyprus The Administrative Cooperation in the Field of Taxation (Amending) Law of 2021 was enacted in Cyprus to harmonize with Council Directive (EU) 2018/822 of 25 May 2018, which amends Directive 2011/16/EU regarding the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements ("DAC 6"). The Law, echoing the Directive, imposes an obligation on every "intermediary" to submit information within thirty (30) days to the competent authority concerning reportable cross-border arrangements that have come into their knowledge, possession, or control. According to the aforementioned Law, an "intermediary" is defined as any person who designs, markets, organizes, makes available for implementation, or manages the implementation of a reportable cross-border arrangement, and/or any person who, taking into account all relevant facts and circumstances, and based on ava...

 Written by George Kazoleas, Lawyer The right of the accused to speak last (the "Last Word Right") within criminal proceedings is a fundamental manifestation of the presumption of innocence and is enshrined in the criminal procedure systems of the vast majority of legal orders worldwide. The utility of this procedural rule is evident: it aims to achieve equality of arms by balancing the positions of the two parties – the prosecutor/complainant and the accused – before the court's final verdict. In Cypriot criminal procedure, a recent amendment sought to improve an anachronistic procedural provision that critically undermined the accused's right to defence. The Prior Legal Framework Before the amendment introduced by Law 130 of 2023, Article 74(2) of the Criminal Procedure Law stipulated the following: "In every trial, the prosecutor and the accused or their respective lawyers may introduce their case by explaining it in general terms, and at the end of th...

Written by George Kazoleas, Lawyer in Cyprus The process of purchasing property in Cyprus differs significantly from the corresponding procedure in other countries. Crucially, the transfer of ownership in Cyprus is not subject to a notarial deed (there are no notaries in Cyprus), which necessitates particular attention and thorough due diligence on the part of the prospective buyer. Paradoxically, within the jurisdiction of the Republic of Cyprus, it is possible to sell a property that does not yet possess a title deed. This practice results in the distinction of property transfers into three (3) main categories: Purchase of property with immediate title deed transfer. Purchase of property via a Sale Agreement (Πωλητήριο Έγγραφο - POE). Purchase of property through the assignment of a Sale Agreement. Drafting and Depositing the Sale Agreement with the Land Registry The existence of a property's title deed represents the most secure option for the buyer, as it ensures th...

Written by George Kazoleas, Lawyer One of the greatest difficulties in the daily practice of lawyer’s profession is the relationship with other lawyers and more specifically the unethical conduct of some lawyers. Although in all legal systems of the civilized world there is a legal framework, the so-called codes of ethics among lawyers, I would venture to say that these are probably the most unenforceable rules in practice. While some unethical behaviors, like misappropriating client funds, directly harm clients, others affect the relationships between lawyers. Here are some examples: • Misleading or Deceitful Communication: Making false statements about a case, misrepresenting facts to opposing counsel, or concealing relevant information. For many lawyers, the end justifies the means, so deceiving and lying to the opposing lawyer are the most common means to "Success".  It happens to me all the time that opposing lawyers tell me one thing when we're alone, say anot...

Editor: Giorgos Kazoleas, Lawyer in Cyprus The development of the law on the issue of harassment in the workplace in recent years aims to better protect the previously completely unprotected employee. Unfortunately, the impression has prevailed that harassing behavior by the employer or a colleague is normal, tolerated and in any case unpunished.  Thus, many employees are subjected to systematic psychological violence in their work environment due to this erroneous culture of "tolerance" that has legitimized behaviors that are rooted in the serious psychopathologies of the abusers. This article explores the legal definition of mobbing, the specific forms of workplace harassment and the relevant case law, on the occasion of the issuance of new legislation on mobbing in the Cyprus jurisdiction. What is mobbing? Mobbing occurs when an individual is systematically harassed, intimidated, or isolated by colleagues, superiors, or subordinates in a professional environment. Unl...

By Giorgos Kazoleas, Lawyer in Cyprus Third-country nationals residing in areas controlled by the Government of the Republic legally and continuously for the last five years prior to the submission of the application and holding a valid residence permit in the Republic can apply along with the required original documents in order to obtain the status of long-term resident in Cyprus. It often happens that the Administration (in this case the Immigration Department) does not properly assess the facts and circumstances of the applicant and does not properly check the requirement for obtaining the status, resulting in a rejection decision. This decision is notified to the applicant and must contain clear justification for the reasons for the rejection of the application. It must also state that the applicant has the right to appeal against the rejection decision within 75 days from the notification of the decision. According to the Aliens and Immigration Law, [1]   in order to...

by Giorgos Kazoleas, Lawyer LL.M.* The institution of Justice is not an impersonal entity unaffected by human qualities and weaknesses. In practice, it is a number of  professionals,  judges, who perform, as is commonly said, a supreme function, which is, however, a daily, systematic and repetitive task consisting mainly of adjudicating cases and issuing judicial decisions. Due to the particular importance and practical consequences that usually accompany judicial decisions, the work of judges is reasonable to be the subject of conflicting interests and the judicial judgment to be exposed to the risk or threat of being influenced by various factors including persons, social, business and political formations. In the grand scheme of things, a court decision in some part of the planet may have absolutely no significance, but in the microcosm of the people it may affect, this decision may acquire enormous value. The main threat to influencing the administration of justice i...

by Giorgos Kazoleas, Lawyer* The regulation of property issues between spouses after divorce or separation is one of the main problems and is most commonly related with the issue of the contribution of one spouse to the increase in the other’s property. According to Cypriot Family Law, in the event that the marriage is dissolved or annulled, or in the event of separation of the spouses, in case the property of one spouse has increased, the other spouse, if he/she contributed in any way to this increase, is entitled to bring an action before the Court and demand the return of the part of the increase that comes from his/her own contribution.[1] The contribution of one spouse to the increase in the property of the other is presumed to amount to one third of the increase, unless a greater or lesser contribution is proven.[2] “Contribution” means any form of contribution by the spouses to the acquisition or creation of property and includes the care of the family home and family memb...

Written by Giorgos Kazoleas, Lawyer in Cyprus The positive impact of the application of the principle of effectiveness reflects a significant recent ruling by the European Court of Justice (ECJ). The decision concerns immigration law and in particular the right of the asylum seeker to appeal against the decision rejecting his application. The ECJ considers that the applicant may rely on circumstances subsequent to the rejection in his appeal and that the national court should take them into account. According to the Judgment [1]  , it is for each Member State to lay down procedural rules for legal actions that would safeguard that effective judicial protection. The Court recalls that the Dublin III Regulation 4 provides that a person who is the subject of a transfer decision is to have the right to an effective remedy against that decision and that that remedy must cover, inter alia, the examination of the application of that regulation. According to article 27 of the Regul...