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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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  22.09.2023

  Pays-Bas

  Price indexation causes trouble for hotels in the Netherlands

  The principle that real estate value grows with inflation is one of the important factors behind real estate investment in the Netherlands. Because the yearly rent or franchise payment in most lease and franchise agreements is automatically linked to the price index (CPI) of Statistics Netherlands (CBS), this means that the rent/franchise payment follows the increased inflation index. Hence, if parties have not agreed on a cap of the yearly price index, tenants or the franchisee must pay the increased rent in full. Last year, the CPI was between 6.2% and 14.5% with an average of 10%.In the wake...

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  22.09.2023

  Pays-Bas

  EUIPO publishes report on Trade Secrets Litigation Trends in the EU

  In June 2023, the European Union Intellectual Property Office (EUIPO) published a report titled "Trade Secrets Litigation Trends in the EU" that delves into the patterns observed in trade secrets litigation following the implementation of the Trade Secrets Directive (Directive 2016/943/EU) in the EU member states. The report offers a comprehensive quantitative and qualitative analysis of trade secrets litigation trends within the EU, drawing from a dataset comprising approximately 700 national judgments rendered between 2017 and 2022.Trade secretsTrade secrets vary widely in their forms and contents....

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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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