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The European Commission has adopted OceanEye, an initiative designed to expand and strengthen the EU’s role in ocean observation and intelligence by...
The European Commission has published a Strategic Roadmap for Digitalisation and Artificial Intelligence (AI) in the energy sector as part of the EU...
MLex: Party coordinators have approved a push by the European Parliament to examine whether the EU’s 20-year-old IP enforcement rulebook needs...
A round-up of EU financial services developments....
HarmonisationDefinition of harmonisationHarmonisation, also known as standardisation or approximation, refers to the determination of EU-wide legally...
Indirect effect of EU lawWhat is indirect effect of EU law?The doctrine of indirect effect, or consistent interpretation, is a duty that national...
The EU Commercial Agents DirectiveThis Practice Note considers Council Directive 86/653/EEC (OJ L 382/17), the EU Commercial Agents Directive. It...
Infringement proceedings against EU Member StatesUnder Article 17(1) of the Treaty on European Union (TEU), one of the European Commission’s core...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Temporary repatriation facility—FAQsFor a summary of the changes to the taxation of non-domiciled individuals and the abolition of the remittance basis of taxation from 6 April 2025, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. For information on the remittance
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