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DAC7 – Reporting obligations for digital platform operators (Bird & Bird)

Authors: Brent Springael and Kevin Paramore (Bird & Bird)Publication date: April 2021 On 22 March 2021, the EU Council adopted a seventh Directive on Administrative Cooperation between EU Member States in the field of taxation (2021/514/EU) (“DAC7”). It imposes digital platform operators to collect and report information about the sellers on

2021-04-24T10:38:15+00:00 24 avril, 2021|Categories: Impôts directs|Tags: , |

UK – Brexit & DAC6: a marriage doomed to fail?(Bird & Bird)

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

2021-01-08T14:22:56+00:00 8 janvier, 2021|Categories: Impôts directs|Tags: , , |

Health Claims: CJEU confirms a claim can be refused on grounds of generally accepted nutrition and health principles despite scientific substantiation (Bird & Bird)

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

2017-08-15T20:51:49+00:00 21 juin, 2017|Categories: Pharma & lifesciences|Tags: , , , |

Automatic linking of Facebook and WhatsApp accounts: how did this become a competition law issue worth EUR 110 million? (Bird & Bird)

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 and draft EBA RTS: a lot of issues remain unclear… (Bird & Bird)

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

2017-05-10T14:06:00+00:00 10 mai, 2017|Categories: Droit financier|Tags: , , , |

Europese uitspraak over kosten van klantenservice. Duidelijkheid over maximale kosten (Bird & Bird)

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

2017-03-09T13:26:27+00:00 9 mars, 2017|Categories: Droit commercial|Tags: , , |

Brexit: Competition law implications (Bird & Bird)

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

2017-02-10T07:35:52+00:00 10 février, 2017|Categories: Droit de la concurrence|Tags: , , , , |

White Paper on Medical Devices & In Vitro Diagnostic Medical Devices Reform (Bird & Bird)

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

2017-02-09T11:42:14+00:00 9 février, 2017|Categories: Pharma & lifesciences|Tags: , |

Pharmaceutical companies outsourcing clinical trials to group companies may pay substantially more taxes (Bird & Bird)

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