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Recent Articles

  •  
    01.02.2023
    United Kingdom

    Just one look at you: Su­preme Court rules that visu­al in­tru­sion from the Tate Mod­ern view­ing gal­lery is a nuis­ance

    The Supreme Court has handed down its much awaited and significant judgment in the case of Fearn and others (Appellants) v Board of Trustees of the Tate Gallery (Respondent) [2023] UKSC 4, ruling by a majority in the Appellants’ favour that the use of the Tate Modern viewing gallery amounted to a nuisance. The Appellant leaseholders may now be awarded an injunction and/or damages against the Tate.BackgroundA claim in nuisance and under the Human Rights Act 1998 was brought by five luxury flat owners against the owners of the Tate Modern (the “Tate”) in 2017. The claimants’...
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    01.02.2023
    Czech Republic

    Czech Re­pub­lic ini­ti­ates pub­lic con­sulta­tion on NIS2 im­ple­ment­a­tion

    The Czech National Cyber and Information Security Agency recently published a Bill for a new Cybersecurity Act, which includes the reasoning and implementing regulation for a new regulatory framework, and opened public consultation on the draft legislation. Stakeholders and the general public have until 26 February 2023 to review the Bill and implementing regulation and provide suggestions and comments on the newly proposed regulatory framework.This cybersecurity Bill was drafted in response to the 14 December 2022 adoption of Directive (EU) 2022/2555 of the European Parliament and of the Council...
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  •  
    01.02.2023
    Luxembourg

    Cla­ri­fic­a­tions on the Lux­em­bourg re­verse hy­brid mis­match rule

    BackgroundOn 23 December 2022, the Luxembourg Parliament adopted bill n°8080 related to the budget for 2023 (the "Budget Law 2023" – see our newsflash on the budget bill here), which contains, among others, clarifications on the application of the Luxembourg reverse hybrid mismatch rule (“RHMR”) as enshrined in Article 168quater of the Luxembourg income tax law (“LITL”). The RHMR targets situations where an entity is treated as tax transparent in Luxembourg but as tax opaque in the jurisdiction(s) of its investors leading to a non-taxation of the income in...
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  •  
    31.01.2023
    UAE

    The Se­cur­it­ies and Com­mod­it­ies Au­thor­ity has in­tro­duced a new funds re­gime and cur­tailed for­eign fund dis­tri­bu­tion

    The Securities and Commodities Authority (the “SCA”) has as of 16th January 2023 repealed the Board of Directors’ Decision No.9/RM of 2016 Concerning the Regulations of Investment Funds (“Old Regulations”) and introduced a suite of new regulations which has introduced numerous changes to the fund’s regime across the UAE. In order to fulfil the SCA’s objective of increasing the amount of money that local funds manage, the new regime will have a substantial impact on the way in which foreign investment funds in particular, operate within the region.Executive...
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  •  
    31.01.2023
    United Kingdom

    De­cent­ral­ised Autonom­ous Or­gan­isa­tions (DAOs): What are they? And can they be parties to a claim?

    Introduction:On 16 November 2022, the Law Commission announced that it will begin work on a scoping study into Decentralised Autonomous Organisations (“DAOs”). The review will shed light on how DAOs are to be treated under UK law, which is part of the UK’s greater drive to become a global cryptoasset technology hub.DAOs are a strange (relatively) new entity, whose legal status is currently something of a mystery. Their structure does not quite fit within any current model of legal entity. They are projects that operate almost exclusively over the internet, whose participants make...
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  •  
    30.01.2023
    England and Wales

    Be aware of the key date of 1 April 2023 for MEES and com­mer­cial prop­erty

    Summary1 April 2023 is an important date in the application of minimum energy efficiency standards (MEES) to commercial property in England and Wales. From 1 April 2023, there will be a prohibition on landlords of commercial property continuing to let properties (whenever the lease was first entered into) with an energy performance certificate (EPC) rating of either ‘F’ or ‘G’ (i.e. that is “sub-standard”), unless certain exemptions apply.Further details1 April 2023 is an important date in the application of MEES to commercial property in England and Wales. From...
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