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Europees recht


Brexit: the UK may unilaterally back out

Brexit: the UK may unilaterally back out
12/12/2018

In today’s judgment (07.12), the Court of Justice of the European Union, sitting in full court, has followed the opinion of its Advocate General by recognising the UK’s right to revoke its intention to leave the European Union.

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Preliminary opinion of EU Court of Justice suggests that United Kingdom could still avoid Brexit

Preliminary opinion of EU Court of Justice suggests that United Kingdom could still avoid Brexit
07/12/2018

On 4 December, EU Court of Justice Advocate General Campos Sánchez-Bordona concluded that the United Kingdom may unilaterally withdraw its intention to leave the European Union before 29 March 2019 and therefore remain in the EU.

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CJEU doesn't like the taste of copyright

CJEU doesn't like the taste of copyright
14/11/2018

Today, the Court of Justice of the European Union ("CJEU") decided that the taste of a food product is not eligible for copyright protection.

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CJEU: VAT on share disposal costs recoverable in certain cases

CJEU: VAT on share disposal costs recoverable in certain cases
12/11/2018

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in the VAT taxed activities of the parent company, VAT on the disposal costs may be recoverable. 

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Aide à l'innovation : à quoi les start-up peuvent-elles prétendre ?

Aide à l'innovation : à quoi les start-up peuvent-elles prétendre ?
08/10/2018

Dans un contexte d’évolution constante en matière entreprenariale et face à l’émergence de nouvelles activités sur le marché, la modification de la législation relative au régime d’aide à la recherche, au développement et à l’innovation est apparue comme une évidence.

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  EU Commission finds no illegal State Aid in the McDonald's Case

EU Commission finds no illegal State Aid in the McDonald's Case
20/09/2018

On 19 September 2018, the EU Commission announced its decision in the McDonald's State Aid investigations. According to a press release1, the Commission has found that the non-taxation of certain McDonald's profits in Luxembourg did not constitute illegal State aid 

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CJEU in Truvada case: no SPC for A+B (unless

CJEU in Truvada case: no SPC for A+B (unless "the claims relate necessarily and specifically to that combination")
26/07/2018

Today (25.07), the Court of Justice of the European Union ("CJEU") has rendered a long awaited decision in a dispute revolving around the supplementary protection certificate ("SPC") protecting the hiv inhibitor Truvada.

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Fidelity Funds vs the Danish Ministry – CJEU rules in favour of taxpayers

Fidelity Funds vs the Danish Ministry – CJEU rules in favour of taxpayers
26/06/2018

Yesterday (21 June 2018), the European Court ruled in favour of a Fidelity investment fund that had suffered Danish withholding tax at a higher rate than a comparable Danish investment fund. 

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Competition law and algorithms: the Luxembourg Competition Council exempts a booking platform in the taxi sector

Competition law and algorithms: the Luxembourg Competition Council exempts a booking platform in the taxi sector
14/06/2018

Algorithms is the hot topic in competition law. In June 2017, the OECD published a paper on the risk of collusion in the use of algorithms. This issue has been regularly addressed by Commissioner Vestager in her speeches.

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EU Court of Justice rules on the limits of anti-abuse rules

EU Court of Justice rules on the limits of anti-abuse rules
12/06/2018

On 20 December 2017, the Court of Justice of the European Union (CJEU) decided on two cases involving German anti-abuse legislation that denies a (partial) exemption or refund of withholding tax on distributions made by German companies to foreign parent companies, confirming the Court’s previous jurisprudence.

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