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    29.09.2023
    International

    EP Case Law in Brief: Erroneous Disclosures

    “Mistakes in a document do not in themselves constitute prior art such as to prevent the grant of a patent.”So begins section I.C. 4.9 of the Case Law of the Boards of Appeal. This statement, and the accompanying case law, provides for the possibility of a ‘get out of jail free card’ for novelty objections in certain circumstances.An invention is "considered to be new if it does not form part of the state of the art". The "state of the art" is defined as "everything made available to the public by means of a written or oral description, by use, or in any other way, before...
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  •  
    27.09.2023
    EU

    DAC 8 Proposal approved by the European Parliament

    BackgroundIn recent years, the crypto-asset landscape has steadily grown and has reshaped the world of payments and investments. Today such assets have an estimated market capitalization of USD 1.09 trillion (Forbes, 2023). This highlights the relevance of these types of assets and the tax authorities’ interest in obtaining more information to carry out appropriate controls. It also makes it possible to propose tax rules adapted to this new paradigm and technology which allows the transfer of important amounts of money, in certain cases with opacity.Recently, on 13 September 2023 the European...
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    27.09.2023
    Europe

    The European Commission launches a consultation on the implementation of SFDR

    BackgroundThe European Union’s (the EU) Sustainable Finance Disclosures Regulation (SFDR) came into force in March 2021 and has kept the industry busy (and sometimes frustrated) since then with myriad updates and guidance.This landmark regime was designed as a transparency regulation, setting detailed disclosure requirements for financial market participants,  financial advisers and financial products in relation to sustainability issues. However, the widespread market sentiment is that SFDR is not functioning as intended for many reasons.Consequently, as SFDR approaches its third anniversary,...
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    27.09.2023
    Europe

    The European Corporate Sustainability Due Diligence Directive (CSDDD) – Where are we?

    What is CSDDD?On 23 February 2022, the European Commission published its proposal for a Directive on corporate sustainability due diligence (the “Proposal”), which aims to foster sustainable and responsible corporate behaviour throughout global value chains. The Proposal requires in-scope companies to identify, and, where necessary, prevent, mitigate or end, any actual or potential adverse impacts that their operations, and the operations of entities in their extended supply chains, have on human rights and the environment. This is in addition to the reporting obligations that currently...
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    20.09.2023
    Deutschland

    Regulating AI systems (Part 1): Effects of the AI Act on employers

    This article presents the main provisions in the AI Act for employers.The European Union has taken a leading role in regulating artificial intelligence (AI). In response to the rapid spread of AI systems and their potential impact on society, the economy and ethics, the EU is currently working on two important instruments: the AI Act and the AI Liability Directive. These two regulations are intended to build citizens' trust in AI, clarify accountability for AI systems and ensure ethical use. The AI Liability Directive is the subject of part 2 of this blog series.Agreement on the content of the...
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  •  
    19.09.2023
    International

    Trading of crypto-assets in detail

    The Markets in Crypto-Assets Regulation (MiCAR) sets down a harmonised regulatory framework for service providers known as crypto-asset service providers (CASPs), which carry out activities with crypto-assets that fall within the regulation's scope. The following article describes the MiCAR requirements applicable to persons providing services related to crypto-asset trading.DefinitionMiCAR introduces enhanced legal requirements that will apply to service providers carrying out professional activities related to trading crypto-assets. The crypto-assets trading activities that MiCAR identifies as...
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