Reconciling DAC8, CARF and CRS 2.0: One Reporting Engine, Three Regimes
DAC8, CARF and CRS 2.0 describe the same customers three ways. A reference design for one reporting engine that collects and validates once, then branches only at output.
Pillar: Pillar 03 - Data Trust & Lineage
Pillar 03 · See
DAC8 Live: Crypto-Asset Tax Reporting From 1 January 2026 in Code
DAC8 crypto-asset reporting applies from 1 January 2026 with first exchange by 30 September 2027. A practitioner’s guide to building and validating the CARF-aligned XML report in code.
Enum, Lookup Table or Check Constraint? Modelling a Fixed Set of Values
A fixed value set can be a Postgres ENUM, a lookup table with a foreign key, or a text column with a CHECK. Compared on the day the set changes, with SQL for each.
IoT Data Access by Design: Engineering Connected Products for Data Act User-Access Rights
The Data Act lets users demand the data their connected product generates. A design pattern for building the access API, consent and data-holder response into the product.
Audit Columns Done Right: created_at, updated_at and updated_by With a Trigger
Audit columns are worthless if a stray UPDATE bypasses them. Enforce created_at, updated_at and updated_by in PostgreSQL 17 with a BEFORE UPDATE trigger.
Catalog-as-Code: Managing DataHub/OpenMetadata Ingestion in Version Control
Keep DataHub and OpenMetadata ingestion recipes, glossary terms and ownership in version control, reviewed through pull requests and applied by CI, so the catalog is reproducible and audited.
EU ETS for Shipping and FuelEU Maritime: The Emissions Data Pipeline That Now Costs Real Money
EU ETS allowances and FuelEU Maritime penalties are computed from voyage, fuel and cargo data. A manual or unreconciled MRV pipeline means a firm is mispricing a live liability.
Data Altruism Organisations: The Consent, Logging and Security Rulebook Under the DGA
Recognised data altruism status under the EU Data Governance Act rests on engineering controls. Here is the consent ledger, access logging and security you must build to register defensibly.
IReF: Why the ECB’s 2031 Timeline Still Means Starting Your Data Model Now
First official IReF reporting is Q2 2031 with a 2030 pilot, and that distance breeds complacency. The semantic-model work that makes IReF cheap must start years earlier.
EHDS Secondary Use: Preparing Health Data for the Access Bodies Without Breaching GDPR
EHDS secondary use will require health-data holders to hand structured, described, quality-labelled datasets to the access bodies. The engineering for that is a multi-year programme, and it starts well before the 2029 obligations bite.