The Covid-19 outbreak has been declared a public health emergency of international concern by the World Health Organization, causing unprecedented impact on people's lives, businesses and communities.
The General Court of the EU confirmed the cancellation of the registration for the famous design of Crocs clogs on the ground that it was disclosed to the public more than twelve months preceding the priority date.
2016 was a year full of developments in the IP, IT and Media fields. The beginning of this New Year gives us the opportunity to look back at the key legal developments of 2016 in these areas and to be well prepared for the major projects that await us in 2017.
Les sociétés luxembourgeoises sont en principe soumises à l’impôt sur le revenu des collectivités (ci-après « IRC ») de 21 % majoré par une contribution au fond pour l’emploi égale à 7% de l’IRC, et à l’impôt commercial communal (ci-après « ICC ») de 6.75% à Luxembourg ville. Le taux global d’imposition combiné s’élève ainsi à 29.22%.
The Luxembourg so-called 50bis Regime reduces the effective tax rate applicable to income from registered intellectual property and copyright protected software to approximately 5.85%. Following the OECD compromise on IP tax regimes that regime will be phased out: taxpayers eligible on 30 June 2016 will continue to benefit from this measure until 30 June 2021. There is thus still a window of opportunity to bring IP to Luxembourg and to benefit from the regime for another 5 years, especially if the migration takes place before 1 January 2016.
The draft directive introduces a common definition of trade secrets, as well as a means by which victims of trade secret misappropriation can seek redress. It will make it easier for national courts to deal with the misappropriation of confidential business information and to remove products that infringe trade secrets from the market.
