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On 8 May 2018, President Trump announced the unilateral US withdrawal from the Joint Comprehensive Plan of Action (JCPOA), the landmark nuclear agreement signed by Iran and the E3/EU+3 – France, Germany, the UK and the EU plus China, Russia and the USA – in 2015. He also announced that the US would re-impose sanctions on Iran that had been lifted as part of the implementation of the JCPOA. These sanctions have extraterritorial effect, essentially making it illegal for EU companies and financial institutions ...

This briefing was prepared to provide information for the visit to Slovenia on 3 - 5 April 2018 by a delegation of the European Parliament’s Committee on Regional Development.

This paper analyses direct and indirect tax challenges in the digital economy in light of the conclusions of the OECD’s BEPS (Base Erosion and Profit Shifting) Project. While assessing the recent reforms in the area of taxation within the EU and third countries, it revisits the question of whether or not specific measures are needed for the digital sector. Taking into account the recent scandals involving big digital companies and their aggressive tax planning practices in the EU, the specificities ...

Copyright protection is territorial since rights are normally acquired and enforced on a country-by-country basis, and exceptions and limitations to copyright protection vary from one Member State to another. However, the new digital environment increasingly characterised by the use of the internet to deliver content across borders has an impact on both users and the creative industries, and represents a challenge to the implementation of coherent copyright legislation throughout the EU. The European ...

Brussels IIa: Towards a Review

Briefing 15-09-2015

The Brussels IIa Regulation (Council Regulation (EC) No 2201/2003 of 27 November 2003 concerning jurisdiction and the recognition and enforcement of judgments in matrimonial matters and the matters of parental responsibility), which since 1 March 2005 has applied to all Member States except Denmark, is about to be reviewed. The European Parliament will be consulted in this process. This notes aims to clarify the scope of the regulation which relates to other international instruments. It applies ...

In its Digital Single Market Strategy, unveiled in May 2015, the Commission has promised to come up with a revised proposal for a Common European Sales Law by the end of the year. More indications have been given the Commission in an Inception Impact Assessment, published in July 2015. The debate on the revamped proposal will have to address at least five crucial issues. Firstly, the legal form – whether the future online sales law will be a regulation or a directive? Secondly, if the legal form ...