Latest Insights from the European Union and the United States As widely known, the retention of metadata constitutes an essential tool in the context of the fight against terrorism and, more broadly, serious crime. This analysis focuses on a comparison between two “giants” under the perspective of metadata retention for security purposes, i.e. Europe and … Read more
The case concerns Dutch pension funds, some of which are compulsory occupational pension funds, sectoral pension funds and company pension funds, and the question of whether these pension funds are regarded as investment funds whose management is exempt from VAT under Article 135(1)(g) of the VAT Directive. The pension funds in question had contracted the … Read more
Author: Maryna Manteghi, PhD researcher, University of Turku, Finland. Photo credit: rjcastillo, via Wikimedia commons Introduction The new EU Data Act Regulation, which constitutes one of the essential elements of the European strategy for data, entered into force on 11 January 2024 and will become applicable in September 2025. … Read more
