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Aktuelle eAlerts

  •  
    06/02/2025
    Belgium

    From tax reform to the quicksands of Arizona

    GB NL FR
    1. The topics addressed by the coalition agreementAfter eight months of negotiations, Belgium’s new federal government, known as the Arizona coalition, has been established and has reached an agreement on numerous issues including tax reform.The following article summarises the tax proposals of the new coalition government in Belgium:2.  Companies2.1. Dividend received deduction The tax regime of “Dividend received deduction” (arising from the transposition into Belgian law of the regime provided for in the European Parent-Subsidiary Directive) aims, under certain...
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  •  
    06/02/2025
    Ungarn

    Hungary issues decrees on cybersecurity audit and annual supervision fee

    On 31 January 2025, Hungary published two highly anticipated cybersecurity decrees under the Hungarian Cybersecurity Act, which transposes the NIS2 Directive. The decrees include SZTFH Decree 1/2025 (I. 31.), which contains the procedures for conducting a cybersecurity audit and the maximum fee for a cybersecurity audit; and SZTFH Decree 2/2025 (I. 31.), which details the amount and payment of the yearly cybersecurity supervision fee.Scope of cybersecurity auditsSZTFH Decree 1/2025 (I. 31.) lays down detailed rules on audit methodology, related examination methods, and the criteria for evaluating...
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  •  
    05/02/2025
    Ungarn

    Hungarian ruling could make credit institutions increasingly liable for AML breaches

    A recent landmark judgment by the Metropolitan Court of Appeal may represent a pivotal shift in the tort liability of credit institutions stemming from violations of anti-money laundering (AML) regulations. According to the court, if a financial institution fails to suspend a suspicious transaction in violation of AML rules and executes a transaction involving funds originating from a criminal act, the financial institution may bear tort liability vis-à-vis the original victim of the fraud.The following article provides a detailed overview of this appellate court decision, and the implications...
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  •  
    31/01/2025
    United Kingdom

    CMS Life Sciences Vital Signs Winter 2024/2025

    In our winter edition of Vital Signs we review how the new Labour Government in the UK aims to bring about significant changes to the life sciences & healthcare sector. We consider some key aspects of the party’s pre-election life sciences strategy and some sector-targeted actions taken by Labour since winning power. The Labour Government has also delivered on its promise to introduce an Employment Rights Bill within its first 100 days of office which it has described as the “biggest upgrade to rights at work for a generation”. That, along with a new duty to prevent sexual...
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  •  
    30/01/2025
    Europe

    Interplay of AI and copyright law: how do the options proposed in the UK’s recent consultation compare with the EU’s general TDM exception?

    IntroductionAs AI continues to evolve, the intersection of AI and copyright law remains a hot topic for content creators and technology platforms alike. One of the key areas of focus is the EU’s general text and data mining (“TDM”) exception (contained in the EU Digital Single Market (“DSM”) Directive)[1], intended to provide a safe harbour for AI developers, while providing content creators with a right to opt out from their works being used to train AI. The EU AI Act[2] contains copyright-related provisions referring to this general TDM exception, but there remains...
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  •  
    27/01/2025
    United Kingdom

    Clinical Trials: UK regulatory landscape set for change

    IntroductionOn 12 December 2024, a significant milestone was reached in the evolution of the UK's clinical trial landscape as the Medicines for Human Use (Clinical Trials) (Amendment) Regulations 2024 were laid before Parliament for debate (the “Updated Regulations”). The Updated Regulations are set to amend the UK’s existing regulatory framework, marking a pivotal shift in how clinical trials are conducted in the UK.With a 12-month implementation period, the Updated Regulations are expected to come into force in January 2026. We set out below some of the key changes contemplated...
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