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eAlerts Récentes

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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 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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  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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  14.09.2023

  Autriche

  Austria makes it permanently possible for GmbHs and AGs to hold virtual general meetings

  With the enactment of the Virtuelle Gesellschafterversammlungen-Gesetz (VirtGesG) in mid-July 2023, Austrian lawmakers have created the permanent possibility for private limited liability companies (GmbH) and joint stock companies (AG) to convene general meetings virtually.What are the key facts?Shareholders can now convene a general meeting in three possible ways: Physically; Virtually: new – with exclusively virtual participation;Hybrid: new – with physical or virtual participation.Virtual or hybrid general meetings can take place in two possible ways:Simple format: with...

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  11.09.2023

  EU

  Summer Snapshot: Tech and Data Highlights You Might Have Missed

  Have you taken a break from your usual spot in front of the computer screen over the past few weeks? No worries, this article provides a succinct overview of the significant advancements in the world of technology and data that have transpired over the summer. You’ll soon discover that the summer has been exceptionally eventful in this regard.EU Commission adopted adequacy decision for EU-US Data Privacy FrameworkOn 10 July 2023, the EU Commission announced the adoption of its adequacy decision pertaining to the EU-US Data Privacy Framework (“EU-US DPF”). This decision allows...

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