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Global Payments Newsletter, July 2021 | Hogan Lovells

Europe: EBA consults on proposed guidelines on limited network exclusion under PSD2 On 15 July 2021, the EBA published a consultation paper (EBA/CP/2021/28) proposing guidelines on the limited network exclusion (LNE) under PSD2. The EBA explains that Article 3(k) of PSD2 introduced an exclusion for services based on specific payment instruments that can be used only in a limited way. It believes that the implementation and application of the LNE requirements diverges significantly between member states, which impedes the single market for payment services in the EU and creates opportunities for regulatory arbitrage. The EBA also believes that consumers are sometimes unaware that they do not benefit from the protection envisaged under PSD2.

Global Payments Newsletter, April 2021 | Hogan Lovells

Surveys and Reports Regulatory Developments United Kingdom: FCA publishes feedback statement on Open Finance Some of the key findings that the FCA draws out in its feedback statement are: A legislative framework would be needed for open finance to develop fully, both to provide any statutory right to data access and to support a regulatory framework. In addition to the regulatory framework, the following building blocks would be needed for a sustainable open finance ecosystem to develop – either in support of voluntary adoption or to support future legislation: consumer protections informed by an ethical framework; a liability model; an implementation entity that is funded and governed equitably; and

Italy publishes 2021 budget law

The budget law has introduced a number of tax incentives Law No. 178 published in Italian Official Gazette on December 30 2020 (the so-called budget law 2021), introduced important measures in the field of tax incentives for enterprises. Among the several changes introduced, key highlights are outlined below. 4.0 research and development tax credit The tax credit for investments in research and development, ecological transition, 4.0 technological innovation and other innovative activities pursuant to the Italian Law No. 160/2019 is extended until December 31 2022. The tax credit for research and development is increased from 12% to 20%, and the expenses limit is increased from €3 million (approximately $3.6 million) to €4 million. The tax credit for technological innovation design or aesthetic development is increased from 6% to 10%, and the expenditure limit is increased from €1.5 million to €2 million. Same thresholds are applicable for technological innovation activi

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