Management board members who also provide services to companies need to exercise caution, as the tax authorities have changed their previous positive attitude and are increasingly refusing to issue tax rulings for this type of arrangement.

Before embarking on any New Year's resolutions, it is worth starting with a moment of reflection on the year gone by. In the EU, 2022 brought a number of new regulations in the new technology market, so let’s take a closer look at them. The following is our selection of the most important developments and legislative initiatives to emerge in 2022, which will significantly influence further international and national IP/IT regulations.

2023 will bring major changes to labour law. Among other things, new regulations on remote work and preventive employee sobriety checks are to come into force.

The downtime and supply constraints associated with the pandemic, followed by similar disruptions brought about by the war in Ukraine, with material price increases that have been building up for years, crowned by rampant inflation have all had a disastrous effect on the sector.

In 2022, the Commercial Companies Code has undergone significant changes, including the introduction of the so-called holding law laying down the principles of operation of groups of companies, which we wrote about in the ‘Controversial Amendment to the CCC’ article.

The year end is a good time for summaries, so let’s take a further look at the status of the Hermès brand case, how the litigation pending before the U.S. District Court for the Southern District of New York emerged, and examine recent decisions taken in this case to see what conclusions can be drawn for future brands entering the Metaverse.

On 5 January 2023, the long-awaited EU CSRD came into force, expanding reporting obligations on the impact which companies have on people and the environment.

The government is creating space for state authorities to evade accountability and is tightening enforcement procedures against independent media publishers.