Have a break…perhaps they should!
Nestlé may have been successful in trade marking its slogan…but it appears the four-fingered chocolate bar is not distinctive enough to warrant protection of its shape.
The Court of Justice of the EU (“CJEU”), in a Judgment dated 25th July, upheld the General Court’s previous decision in 2016, wherein it annulled the earlier decision of the European Union Intellectual Property Office (“IPO”) which had erred in law when it found that the chocolate bar had acquired “distinctive character”. The CJEU held that a trade mark can only be protected as an EU trade mark if it can be demonstrated that it has acquired “distinctive character” across all EU member states. This high threshold may have implications on other EU trade marks that may be unable to provide evidence of “distinctive character” across all member states.
The matter will now return to the IPO, 16 years later, for a determination on whether to uphold its initial decision that the trade mark is valid.
It took years for Nestlé to register the slogan “Have a Break” as a trade mark, finally succeeding in 2006…is this a re-run?
There are no caps on the price of chocolate it appears as both Nestlé and Mondelēz have been ordered to pay their own legal bills.
The Kittel Principle - Sweet Sixteen
The following is an article written by David Bedenham about HMRC’s wide-ranging application of the ‘Kittel principle’. The current focus appears to very much be on the labour supply industry and the allegation of ‘Mini Umbrella Company Fraud’ (or ‘MUC Fraud’). This article highlights the need for taxpayers to get specialist advice at an early stage when faced with a Kittel decision. If you have any queries about Kittel-related issues or similar denials of input VAT or assessments to VAT, please contact Iain MacWhannell (email@example.com).
What is domicile and why does it matter for tax?
A quick review of the fundamental principle of domicile, why it matters for tax, and what the current political landscape has in store.
Tax note: Financial Institution Notices (FIN)
Understanding paragraph 4A of Schedule 36 to the Finance Act (“FA”)
SHORT CASE REPORT FTT DECISION – EXCISE DUTY - Cantina Levorato SRL v. HMRC  UKFTT 461 (TC)
Short Case Report on FTT Decision Excise Duty
Fast Track for Register of Overseas Entities Owning UK Property
The invasion of Ukraine has prompted the UK government to speedily publish the draft legislation for the Economic Crime (Transparency and Enforcement) Bill 2022 which requires foreign entities that acquire UK property (freehold interests or leases granted for more than 7 years) to register with Companies House and declare details of their beneficial ownership.