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Lloyd v Google LLC: Supreme Court judgment makes it personal Background: old facts, new claim?  This case (and the now-settled Vidal-Hall claims) all derive from Google’s alleged historic use of the ‘Safari Workaround’, which enabled the tech firm to track iPhone users’ internet browsing habits without their...
Turmoil in the Spanish real estate sector: Constitutional Court partially annuls a major local property transfer tax The Spanish Constitutional Court has declared some provisions of the Law governing the Tax on the Increase in Value of Urban Land (TIVUL) unconstitutional. In response, the Spanish government has fast-tracked a new decree law (Royal Decree Law 26/2021 of...
UK CBCD? Still TBC Yesterday John Glen, the economic secretary to the Treasury, made a statement on the progress made regarding the development of a UK central bank digital currency (CBDC) by a joint HM Treasury and Bank of England taskforce set up in April for the purpose....
The beginning of the end? Google loses General Court challenge over Shopping fine Today the General Court, the EU’s second highest court, largely dismissed Google’s challenge to the European Commission’s 2017 finding that Google had abused its dominant position and the EUR 2.42 billion fine imposed. The Commission decision in June 2017...
Open Source Software enforcement – helping to reduce e-waste? The Software Freedom Conservancy (SFC) has commenced litigation in the US against smart TV manufacturer Vizio for alleged breaches of open source software (OSS) licences. While a US case, this is interesting to monitor as the SFC is taking a novel...
Is crypto a risk to financial stability? Do cryptoassets pose a risk to the stability of the UK's financial system? In a speech published on 13 October, Sir Jon Cunliffe, Deputy Governor for Financial Stability at the Bank of England, suggested that we are edging closer to this conclusion....
Blockchain and ESG - Legal 500 Blockchain UK Chapter Published The Legal 500 Blockchain UK chapter for 2021—contributed by Slaughter and May—has been published.  For the first time, this year's chapter includes consideration of the extent to which blockchain has intersected with ESG (Environment, Social and...
The time it takes to update tax treaties: the case of the founding OECD member countries The global tax treaty network has historically consisted of bilateral tax treaties. Updating a bilateral tax treaty network has been described, within the context of BEPS Action 15 (Developing a Multilateral Instrument), as “burdensome” and...
Spain deposits ratification instrument for the MLI On 28 September, Spain deposited with the OECD its instrument to ratify the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”). The MLI is expected to enter into force in Spain on 1 January...
Is it only a slap in the face when you have been quickly replaced? Alanis Morissette suggested as much in her iconic song ‘You Oughta Know’. But what happens when you have won a competitive tender, done a significant about of work on a project only to find that you have been replaced by another company effectively...