Following the year-end legislative news, several changes affecting so-called "green taxes" came into force at the beginning of 2025. The most significant of these is the effective abolition of the dual obligations of the Extended Producer Responsibility (EPR) and the Environmental Product Charges (EPC), except for plastic carrier bags, and the introduction of the EPR penalty rates that have been expected since the introduction of the EPR. At the same time, there are also many changes to the EPR rules.

By judgment from 9 January 2025 in Case C‑394/23 the Court of Justice (CJEU) rules that the processing of personal data relating to the title of the customers of a transport undertaking is not necessary and might even be not legally grounded.

The Austrian Beneficial Owners Register Act (BORA) requires certain legal entities to report their ultimate beneficial owners (UBO) recurringly, at least once a year and whenever changes occur in an entity's UBO.

From 1 January 2025, third-country nationals will no longer be entitled to claim certain personal income tax (PIT) benefits. Third countries are non-EEA countries and countries that have not concluded a bilateral social security agreement with Hungary.

A new amendment to the ESG Act has entered into force, which, in addition to changes to the personal and material scope of the Act, contains provisions primarily aimed at easing the burden on businesses and the application of the Act. According to the proposal of the Act, the amendments are necessary in light of the experience gained in the practical application of the ESG Act since its entry into force. The changes entered into force on 19 January, except for the amendment on fines. The main amendments are summarised below, without being exhaustive.

The Montenegrin Agency for the Protection of Competition ("Agency") has released draft version of the Law on Procedures for Compensation of Damages Resulting from Competition Violations ("Damage Law") and draft of the amendments and supplements to the Law on the Protection of Competition ("Competition Law"), whose aim is to align Montenegrin legislation with legislation of the European Union as part of Chapter 8 in the negotiations for Montenegro's accession to the European Union.

There are not many legal sectors that experience the ground-breaking changes which employment law faces every year on the Romanian market. In the past 3 years, our legislator’s appetite to regulate and overregulate matters like avoiding harassment at work, amending long established legal templates, or the new law on social dialogue have strongly shaken the peaceful climate of employment relationships.

The global minimum tax initiative aims to ensure that large multinational corporations operating across multiple jurisdictions pay a corporate tax rate of at least 15%.

In an eagerly awaited development, Romania has taken a step forward in fostering more clarity on essential concepts relevant for foreign direct investment (FDI) screening, by publishing draft guidelines (the "Guidelines"), anticipated to enter into force in March 2025. While the Guidelines may not bring major surprises for practitioners who have been working in the FDI trenches since the regime came into force in April 2022, the formal codification of the authority's practice is a welcome step toward greater transparency and predictability.

Digital transformation has become a priority for all major companies. This is being driven only further by the spread of artificial intelligence's commercial use cases and ever-tightening data protection and cybersecurity regulations. However, procuring enterprise software (concerning both the development of custom-made software and "off-the-shelf" software developed for mass use) may give rise to various legal issues. Promptly identifying and addressing these issues can help prevent considerable legal and operational expenses, as well as other inconveniences.

Effective from 2 February 2025, the provisions of Chapter 1 and 2 of the EU Regulation no. 2024/1689 laying down harmonised rules on artificial intelligence (“EU AI Act”) regarding AI literacy and the ban on use of AI systems that pose unacceptable risks have entered into force.

Our team achieved significant success defending a client before the Supreme Court of Cassation (SCC) in an employment dispute related to the amount of remuneration in the event of reduced working hours established by the employer in the event of a declared state of emergency or emergency epidemic situation (Article 138a, para. 2 of the Labour Code).

On 6 February 2025, the President of Ukraine signed Law No. 4213-IX dated 14 January 2025 "On Amendments to Certain Laws of Ukraine in the Field of Energy and in the Field of Heat Supply to Clarify Provisions Related to the Martial Law in Ukraine" (the Law).

The world of data centres is evolving at an unprecedented pace, driven by the ever-increasing demand for AI solutions. At the same time, sustainability challenges, energy efficiency and security of supply are becoming increasingly in focus due to the significant energy demands of data centres. The growth potential of the sector remains attractive, with 70% of investors expecting further growth over the next two years, according to a recent international report* by DLA Piper.

In 2022, the Parliament of Ukraine passed legislation introducing an alternative method for recording and holding shares in limited liability companies (LLCs) and additional liability companies (ALCs). This development allows LLC and ALC shareholders (participants) to transfer recording of their shares from the State Register of Legal Entities, Private Entrepreneurs and Civic Associations (“State Register“) to the PJSC “National Depository of Ukraine” acting as the Central Securities Depository (“CSD“). This shift promises enhanced transparency, security and efficiency in share ownership, marking a new chapter for businesses and investors alike.

The development of the defense industry is an urgent priority for the Polish government. Undoubtedly, it is in Poland’s interest to have a solid industrial base for the defense sector, not only to enhance national security but also as a lever for the further transformation of the entire economy.

If your company sells products that contain, have been fed with or have been made using cattle, cocoa, coffee, oil palm, rubber, soya or wood, then your company should most likely start preparing for compliance with the EU Deforestation Regulation[1]. The same applies if others in your company's supply chain produce or sell these commodities or related products.

Last summer, the deposit return system (DRS) was introduced, under which 0.1-3 litres of drink products with a mandatory redemption fee can be bought in shops at a price increased by the redemption fee.