Authors: Zoe Feller and Brent Springael (Bird & Bird)Publication date: January 2021 The 6th Directive (2018/822/EU) aiming to discourage the use of aggressive cross-border tax-planning agreements imposes a disclosure and reporting obligation on certain ‘intermediaries’ and taxpayers in regards to ‘cross-border arrangements’. The EU Directive was implemented in UK law on 9
On 8 June 2017, the Court of Justice of the European Union (“CJEU”) confirmed that a number of health claims relating to glucose could not be authorised, even after having been found scientifically substantiated by the European Food Safety Authority (“EFSA”) [Case C-296/16 P]. The CJEU decision puts an end
WhatsApp's decision of August 2016 to change its privacy policy and to link data from its accounts with data from Facebook accounts has already drawn much attention for potential breaches of data privacy rules. It has now taken a new – and less expected – turn. It led the European
PSD2 (i.e. the revision of the EEA Payment Services Directive, to be implemented within the laws of the EEA Members States by 13 January 2018 for most – but not all – of its provisions) raises a lot of questions of legal interpretation. Some of these questions have been answered
Het Europese Hof van Justitie heeft op 2 maart 2017 een belangrijke uitspraak gedaan over de kosten van klantenservice. In deze uitspraak is bepaald dat de kosten van een oproep over een gesloten overeenkomst naar een door een handelaar opengestelde servicelijn niet meer mogen bedragen dan de kosten van een oproep
The full effects of Brexit in the field of competition enforcement will take some time to emerge. There will be an immediate risk of parallel investigations in both antitrust and merger fields, with an increased burden to businesses as well as some risk of inconsistent outcomes, although EU case-law is
While many of the details of the Regulations remain to be decided via so-called secondary legislation, either through delegated or implementing acts, it is important for industry to already be aware of the challenges which may lie ahead. The timely adoption of these acts will be crucial to allow adequate
In this video, Martin von Haller Gronbaek explains why the open source approach to software licensing is changing the IT landscape.
A patent or innovation box is a type of tax incentive in the form of an exemption, deduction or reduced corporate income tax rate for certain income arising from the exploitation of IP. In most countries, the IP was limited to patents (hence, the “patent box”), but some countries also
The EU’s regulatory framework for orphan drugs is set out in Regulation (EC) No.141/2000 (the “Orphan Drug Regulation”, or ODR) and implementing Regulation (EC) No. 847/2000, and has been in force for a while now with relatively few changes. However, in recent years, a number of issues which challenge the