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The Claimant, a wealthy individual, purchased several properties from a trading company in 1996 at a price of DM 52 million.

Sustainability reporting is a hot topic as more and more companies are required to report on their sustainability efforts.

The European Accessibility Act (EAA) establishes a unified regulatory framework for a broad range of products and services in the EU. The EAA aims to ensure that offerings are accessible to people...

On 15 April 2025, the European Securities and Markets Authority (ESMA) published its final reports on the Regulatory Technical Standards (RTS) and the Guidelines on Liquidity Management Tools (Guidelines).

It remains to be seen, which specific evidence will have to be provided in order to prove a tax-neutral repayment of contributed equity.

Improving competitiveness, including by way of simplification plus regulatory burden reduction, and the strategic autonomy of the EU's Single Market...

On 12 December 2024, the European Securities and Markets Authority ("ESMA") published a consultation paper on draft regulatory technical standards ("RTS") on open-ended loan-originating alternative investment funds...

The European Central Bank (ECB) on 8 May 2024 published its Annual Report on Sanctioning Activities in the Single Supervisory Mechanism (SSM) for 2024 (the Report). Report provides a comprehensive account...