Bélgica

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  28.11.2023

  Bélgica

  De la double imposition des dividendes de source française. La Cour de cassation met un terme à la saga !

  La Cour de cassation vient de rendre un arrêt qui devrait mettre un point final au dernier épisode de la saga de la « quotité forfaitaire d’impôt étranger » (« QFIE »), controverse bien connue en matière de dividendes d’origine française perçus par des résidents belges. En donnant tort à l’administration, malheureusement suivie par certaines juridictions de fond, la Cour a suivi notre argumentaire en admettant que le crédit d’impôt que constitue la QFIE puisse être...

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  27.11.2023

  EU

  State aid: Temporary Crisis and Transition Framework extended

  GB FR

  The European Commission has adjusted the timetable for phasing out the provisions of the State aid Temporary Crisis and Transition Framework after sending Member States this proposal for partial adjustment of the timetable for consultation in order to respond to the crisis following Russia's aggression against Ukraine and the unprecedented rise in energy prices.On 23 March 2022, the Commission adopted the State aid Temporary Crisis Framework to enable Member States to act quickly and effectively in adopting aid measures in favour of companies affected by the considerable economic uncertainties,...

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  27.11.2023

  EU

  EU Designs Reform, One Year On: EU Parliament announce Final Form of the New EU Design Legislation

  On 7 November 2023, the EU Parliament published the final form of the updated EU Designs legislation. The new legislation, which takes form through a new Regulation and new Directive, are the Parliament’s response to the EU Commission’s proposal of 29 November 2022. If you have not read our previous Law Now which covered the initial proposals in detail, you can find it here.The new legislation is the biggest shakeup to design rights in over 20 years, and affects both Community Designs (now called EU Registered Designs under the legislation) and nationally registered designs in Member...

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  24.11.2023

  International

  Carbon Border Adjustment Mechanism transition in effect since 1 October 2023

  On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges against third-country importers of certain goods and only permits CBAM declarants to import these goods into the EU. Although reporting obligations have been imposed for the two-year transition period, CBAM does not fully go into effect until 1 January 2026.A. General InformationFrom 1 January 2026, importers of specific goods from third countries will be required to pay punitive CO2 charges under...

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  22.11.2023

  Europe

  Another grilling: General Court goes against HALLOUMI and strikes down appeal in GRILLOUMI opposition

  IntroductionTwo years ago, we commented on the difficulties that Cypriot cheesemakers faced when attempting to oppose the registration of a figurative mark containing the word BBQLOUMI, relying on EU collective trade mark registrations for HALLOUMI – see here. That opposition was rejected on the grounds that the ‘Halloumi’ mark had low distinctive character and was seen as being descriptive, meaning it was not sufficient to give rise to a likelihood of confusion. Notably, that ruling confirmed that EU collective marks were subject to the same basic requirements of distinctiveness...

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  21.11.2023

  Europe

  EP Case Law in Brief: Proof of common general knowledge

  It is a common sight for a patent attorney – an EPO Examiner acknowledges that a claim is novel, but asserts a lack of inventive step over ‘D1’ in combination with ‘common general knowledge’ (CGK). When considering the ability to challenge this assertion, section I.C. 2.8.5 of the Case Law of the Boards of Appeal provides some guidance.General principlesIt is well established in the case law (T 438/97, T 329/04, T 941/04, T 690/06, T 2132/16) that if the status of some information as CGK is challenged, the person asserting that it is CGK must provide proof, such as...

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