The Legal 500

Is Google Street View too intrusive ? This is the question on many people's minds since the record fine of EUR 100,000-. recently pronounced in France by the National Commission on Information Technology and Liberty (“CNIL”), and the call to order made to Google in Switzerland. Launched in the United States in May 2007, the "Google Street View" application is a constant source of controversy.

On 25 November 2009, the European Union enacted a new set of rules regarding electronic communications, the so-called new "Telecom Package". This new regulation is composed by two directives which must be implemented by the Member States by 25 May 2011 and one regulation which is immediately applicable. In Luxembourg, a draft of law has been filed on 30 March 2010 in order to implement into national law some of the new provisions related to the independence of the national regulatory authorities ("NRA").

On October 1, 2008 the Luxembourg government presented certain bills to the Luxembourg parliament. These bills introduce, amongst others:

Since 1 January 2008, the Luxembourg legislator has created significant tax incentives in favour of IP rights, IT-related and telecommunication services which are likely to encourage Research & Development activities and boost the establishment of IP holding and management vehicles and telecommunication operators in Luxembourg.

The Luxembourg government has recently introduced a draft law on 6 November 2007 that would provide for an 80% tax exemption of income derived from intellectual property ("IP") as well as capital gains realized on the disposal of such intellectual property. The aim of this new incentive is to encourage companies to invest more in research and development and will increase the attractiveness of Luxembourg for the holding of intellectual property. It is intended that the regime is applicable as from January 2008.