Patent aggregation is one of the critical paths to raise revenue and earn a return on investment in the ICT sector. It comprises all activities whereby firms build sets of related patents, so-called patent portfolios, and subsequently use these beyond manufacturing. Different kinds of entities...
Constructing a functioning single market for business and trade among the Member States of the European Union (EU) has been the cornerstone of the EU project, and remains one of the strongest drivers for EU-level legislative reform. Over the years, the EU has prioritized the harmonization of...
The implementation of the Unitary Patent Package will represent the result of the evolution towards the unification of the European patent system.
After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to affect the tax domain. In this blog I will briefly focus on the area of fiscal state aid, i.e. the...
Schumacker is one of the most important cases in EU tax law. It opened the door to many more legal proceedings before the CJEU that tested the limits the Member States’ tax sovereignty against the force of EU law.
The ongoing COVID-19 pandemic is arguably one of the biggest crises of modern times. The conflict between the search for a vaccine, and the artificial scarcity created by patent law, has created a catch-22 situation. How will patent law apply to a vaccine under these circumstances?
Several pharmaceutical companies all around the world, including in the European Union (EU), have been racing to find a treatment for the virus. Since these may be subject to patent rights, government intervention may be needed.
Amidst the complaints about lack of productivity and switch to online education, I feel almost guilty to say that I also enjoy my new corona-induced working reality. Well, I would not consciously choose to combine work with childcare. As for the rest, my work satisfaction has actually improved. I...
Is there an impact of Brexit on corporate mobility in the form of companies incorporated in the United Kingdom making use of as cross-border mergers, conversions, divisions or seat transfers of SEs (hereinafter also ‘cross-border transactions’) in order to exit the United Kingdom towards Member...
More than ten years after the European Court of Justice ruled that the German Eigenheimzulage was in breach of European law, the EC also started questioning its successor, the Baukindergeld. ITEM had previously concluded that the Baukindergeld was in breach of European law. We now await the...
