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Three little words... We all know the difference three little words can make.  But in the case of VAT, those three little words turn out not to be "I love you" but the rather less romantic "acting as such".  For those of you thinking about a romantic dinner out as restaurants ... EU Trade Marks after the Brexit transition period It’s now less than 6 months until the end of the Brexit Transition Period. Both the European Commission (EC) and UK Intellectual Property Office (UKIPO) have recently released stakeholder notices in relation to EU Trade Marks (EUTMs) from 1 January 2021. ... Is it exempt or can we apportion? According to a German saying, “before the court and at sea, one is in God's hands.” The CJEU’s decision in Blackrock shows that, for investment managers, VAT is indeed a rough sea. Going beyond the question that had, strictly speaking, been referred to it... Over to you: the CMA hands the baton of UK digital regulation to the new Digital Markets Taskforce On 1 July 2020, the CMA published a Report, which concludes a year-long market study into online platforms and digital advertising in the UK.  The CMA confirmed its recommendation in the Interim Report not to refer to a market investigation (i.e. an in-de... You have a new notification: Federal Court of Justice upholds FCO’s antitrust decision against Facebook's broad data collection practices in Germany You might still remember the FCO’s landmark decision in February 2019 against Facebook’s processing of user data, finding that Facebook:  is the dominant company in the German market for social networks having built a unique database for individual use... Femtech: a bright future ahead Move aside fintech, regtech, edtech and proptech – there’s a new buzzword in town. Femtech encompasses software, hardware (including wearable devices) and other tech-driven products and services aimed at enhancing women’s health and wellbeing. From menstr... Still waiting for closure: adjudicating a taxpayer’s domicile status If HMRC requests information that is required only if a prior substantive conclusion is correct, can a court decide the substantive issue in the context of the taxpayer’s challenge to the information notice? And if the court can, should it do so? In Henke... Cross-border recovery of tax debts through set-off If one Member State requests assistance from another Member State in respect of the recovery of a debt under the Mutual Assistance Recovery Directive (MARD), the requesting state’s claim is treated is if it was a claim of the requested state. In Pantochim... UK amongst those delaying DAC6 reporting deadlines Rumours about a delay to the DAC6 filing dates have been tantalisingly rumbling on for a while now, as the commencement date of 1 July 2020 looms closer. With many practical questions still unanswered, the tools for submitting reports yet to be made avail... A brand new subsidy regime for the UK? A key outstanding issue between the EU and the UK in the negotiations on the future partnership agreement is the implementation of a level playing field for competition. The resolution of this issue will likely affect the shape of any future domestic subs...