Insights
Publications
Explore our latest publications and legal insights. Sharing knowledge on key legal and industry developments.
The Overlooked Principle: No Child Is Born an Offender
Children are not born offenders; rather, delinquent behavior often emerges from a combination of social, familial, educational, and environmental factors that shape a child's development.
Elias Neocleous & Co LLC contributes to Issue 92 of Bloomsbury Professional’s Planning and Administration of Offshore and Onshore Trusts
Elias Neocleous & Co LLC is pleased to announce its continued contribution to the latest issue of Planning and Administration of Offshore and Onshore Trusts, published by Bloomsbury Professional. The Cyprus chapter, authored by Elias Neocleous, Kyriaki Stinga, Adonis Zachariou and Theodora Alexandrou, was published online on 19 June 2026 as part of Issue 92.
Jenec and the limits of automatic de-risking in EU banking law
On 11 June 2026, the Court of Justice of the European Union (CJEU) delivered its judgment in Case C-81/24, Jenec, addressing the interaction between the right of access to a payment account with basic features under Directive 2014/92/EU and the anti-money laundering (AML) obligations imposed by Directive (EU) 2015/849.
Artificial Intelligence in Legal Practice: Innovation or Breach of the Law?
In an article published in Insider magazine, Michael Ioannou, Chief Information Officer at Elias Neocleous & Co LLC, explores the growing impact of artificial intelligence on the legal profession and the opportunities it offers to enhance efficiency, accuracy, and strategic decision-making.
What ultimately determines whether a compliance programme succeeds or fails?
What ultimately determines whether a compliance programme succeeds or fails? While organisations often focus on policies, procedures and internal controls, the effectiveness of any compliance framework depends largely on the culture in which it operates.
Cross-Border Parental Responsibility: Jurisdiction as the “Apple of Discord”
Cross-border parental responsibility disputes raise complex questions of jurisdiction, particularly where children have become settled in another country.
Public Procurement in Cyprus: 10 Common Misconceptions under Cypriot and EU Law
Public procurement in Cyprus is frequently perceived as a rigid and formalistic process driven primarily by the lowest price. In practice, it is governed by a complex legal framework shaped by both national legislation and EU law.
Validation Orders: Balancing Asset Preservation and Business Continuity
A winding-up petition can immediately disrupt a company’s ability to operate, as transactions involving its assets may be vulnerable unless validated by the court.
Elias Neocleous & Co LLC contributes to the 86th release of Bloomsbury Professional’s International Succession Laws
Elias Neocleous & Co LLC is pleased to announce its contribution to International Succession Laws, published by Bloomsbury Professional. The Cyprus chapter, authored by Elias Neocleous Managing Partner, Christos Vezouvios Partner, Annabella Antoniades Senior Associate and Adonis Zachariou Associate, was published online on 25 April 2026 as part of Issue 86 (April 2026).
Cyprus Personal Taxation: What Foreign Investors and Employees Need to Know Following the January 1, 2026 Tax Reform
The Cyprus personal tax framework has been significantly reshaped following the 1 January 2026 tax reform, introducing a range of measures aimed at enhancing the country’s attractiveness to foreign investors, executives and internationally mobile individuals. The reforms modernise key aspects of personal taxation, including updated tax residency criteria under the 60-day rule, revised income tax bands and expanded exemptions.
From “Likes” to Liability: Influencers Through the Lens of Tort Law
As social media influencers increasingly shape consumer behaviour, public opinion, and even political discourse, questions of legal accountability are becoming more pressing.
Driving Maritime Transformation
In the latest issue of Forbes magazine, spotlighting Maritime Today: A New Era, Vassilis Psyrras, Advocate/Counsel at Elias Neocleous & Co LLC, shares his insights on the forces reshaping the global shipping industry. He points out that ESG requirements have moved from voluntary principles to binding obligations, while EU regulatory frameworks and digitalisation are fundamentally transforming how maritime businesses operate within an increasingly complex landscape.