Yritysten oikeudet ja velvollisuudet veroprosessissa -blogisarjan ensimmäisessä osassa käsiteltiin oikeuskäytännön esimerkein asian selvitysvelvollisuuden jakautumista verovelvollisen ja veroviranomaisten välillä, verovelvollisen oikeutta tulla kuulluksi sekä luottamuksensuojaa. Tässä blogisarjan toisessa osassa keskitytään oikeuskäytännön näkökulmasta lainvoimaisen ja oikeusvoimaisen päätöksen sitovuuteen, riita- ja rikosasioiden vaikutuksiin veroasioissa, verovelvollisen ja veronsaajien edustajan osapuoliasetelmaan sekä erityisiin prosessiin kohdistuviin vaatimuksiin. 1. Oikeusvoima – prosessin […]

From May 2017 onward, employers may apply for a new family leave allowance of EUR 2 500 from the Social Insurance Institution of Finland (‘Kela’). The aim of the new allowance is to compensate the employer for the costs of parenthood for a female worker, and to support Finland’s competitiveness in female-dominated business sectors by promoting […]

As probably has come to your notice, a new EU regulation covering processing of personal data, the General Data Protection Regulation (“GDPR”), will take effect on 25 May 2018. Although the GDPR will be directly applicable in all EU member states, national laws need to be amended in order to implement additional requirements where the […]

Verovelvollisten on tärkeää olla valppaana prosessuaalisten oikeuksiensa kanssa. Vaikka prosessuaaliset oikeudet perustuvat kansalliseen ja kansainväliseen lainsäädäntöön, oikeuskäytäntöön ja oikeusperiaatteisiin, niin ne eivät kuitenkaan tule aina annettuina, vaan verovelvollisen on kyettävä myös vetoamaan oikeuksiinsa. Oheisessa kaksiosaisessa kirjoituksessa käydään läpi erilaisia prosessuaalisia verovelvollisen oikeussuojan kannalta tärkeitä kysymyksiä, joita on käsitelty korkeimmassa hallinto-oikeudessa. Yritysten oikeudet ja velvollisuudet veroprosessissa […]

On 10 May 2017, the European Patent Office granted CRISPR Therapeutics a patent broadly covering gene-editing technology. CRISPR is an acronym for clustered regularly interspaced short palindromic repeats. These are short palindromic DNA repeats found in bacterial genomes. The patent relates to the methods and compositions for RNA-directed target DNA modification and RNA-directed transcription modulation. […]

The Article 29 Working Party (the WP29), which is an independent advisory board on data protection and privacy, has adopted Guidelines (in English) on Data Protection Impact Assessment (DPIA) on 4 April 2017. The guidelines define when and how an impact assessment should be carried out pursuant to the EU General Data Protection Regulation 2016/679 […]

Since 2010, the European Union member states have co-operated on the creation of unitary patent protection. The unitary patent is a new European patent granted by the European Patent Office (EPO) and the Unified Patent Court to be established will have exclusive competence over European patents and European patents with unitary effect. However, ratification of […]

A year ago in February 2016, the European Commission launched an Online Dispute Resolution (ODR) platform. The ODR platform’s purpose is to resolve disputes between consumers and businesses arising from a good or service purchased online within the EU. It works cross-border, is faster, simpler and more cost efficient than going to court, offering benefits […]

The Cloud Infrastructure Services Providers in Europe (the “CISPE”), a coalition of technology companies focused on the provision of cloud computing infrastructure services across Europe (such as cloud tech giant Amazon Web Services), has established a new voluntary Data Protection Code of Conduct (the “Code”) to help cloud customers ensure that their cloud infrastructure provider […]

So far, February 2017 has been good to us copyright nerds. Two rather interesting judgements have been issued this month: Pirate Bay/Bredbandsbolaget – the judgement that Camilla wrote about yesterday and the Finnish Market Court’s judgement regarding the transfer of photo rights (so-called neighbouring rights), as discussed below. The Finnish Market Court case was, in […]