Alemania

Artículos Recientes

•  

  29/08/2024

  EU

  European Commission’s call for evidence on the revision of the guidelines on State aid in the aviation sector

  GB FR

  The European Commission has launched on 27 August a public consultation on State aid in the aviation sector. The consultation will run until 8 October 2024.The 2014 Guidelines on State aid to airports and airlines provide for:the interpretation on the notion of State aid in regard to public interventions for airports and airlines;the compatibility conditions for investment aid to airports with up to 5 million passengers per year;the compatibility conditions for operating aid to airports with up to 3 million passengers per year;the compatibility conditions for start-up aid to airlines for new routes...

  Leer más
•  

  26/08/2024

  Alemania

  Update: Latest news from the CJEU on GDPR compensation

  Updated version of the article published on 26 August 2024The CJEU clarifies the requirements under Art. 82 GDPRThis year, as in the previous year, the European Court of Justice (CJEU) has published several rulings on the relevant standard damages under data protection law in Art. 82 of the European General Data Protection Regulation (GDPR), in which the CJEU concretised the requirements of Art. 82 GDPR in important and previously controversial points. The CJEU relied on its Judgment dated 4 May 2023 (C-300/21) and continued with the interpretation of Art. 82 GDPR that had begun...

  Leer más
•  

  22/08/2024

  Alemania

  German court rejects loss set-off restriction of EUR 20,000 due to unequal treatment, ability to pay

  If you invest in forward transactions, you can make large profits, but also incur high losses. But how are these losses treated in relation to the tax? In a recent appellate decision, a German federal court ruled that the EUR 20,000 loss set-off restriction results in unequal treatment of gains and losses from forward transactions. The court expressed doubts on the restriction’s constitutionality due to its violation of the equality and ability to pay principles.Previously, the Rhineland-Palatinate tax court expressed doubts about the constitutionality of the loss set-off restriction for...

  Leer más
•  

  20/08/2024

  Francia

  New Investment Management Exemption regime in Italy - Scope and comparative aspects with the United Kingdom, Germany and France

  Italy recently introduced an Investment Management Exemption regime (IME) which provides a protective framework to ensure that foreign investment vehicles (and directly or indirectly controlled entities) do not trigger a permanent establishment (“PE”) where their investment manager, operating in Italy on their behalf or for their benefit, can be assumed to be acting independently.The protective regime eventually became fully operational on 28 February 2024 with the publication of guidelines by the Italian Tax Authorities. In the article, the editorial team outlines the rationale...

  Leer más
•  

  16/08/2024

  Europe

  CMS Data Protection Update EU and Germany, August 2024

  I.    The latest from the data protection authorities and current topics1.    AI Act: Legislative proceedings finalisedThe legislative proceedings for the AI Act have been completed and came into effect on 1 August 2024. The CMS homepage provides an overview: Looking ahead to the EU AI Act (cms.law). The data protection authorities have published the following notifications and are gearing up for their new duties: Statement 3/2024 of the European Data Protection Board (EDPB) on data protection authorities' role in the Artificial Intelligence (AI) Act...

  Leer más
•  

  14/08/2024

  Alemania

  Council of Europe Framework Convention on Artificial Intelligence and Human Rights, Democracy and the Rule of Law

  This article provides an overview of the content and the effect of the Council of Europe Framework Convention on Artificial Intelligence and Human Rights, Democracy and the Rule of Law.The Council of Europe is an independent organisation from the European Union (EU) and, together with its European Court of Human Rights, is dedicated to the protection of human rights, democracy, and the rule of law. It consists of 46 member states, including all 27 EU countries, and is responsible for the protection of 680 million people, covering regions from Greenland to Azerbaijan.The 133rd Session of the Committee...

  Leer más