The Study is prepared by Richard Steppe, Wouter Devroe and Glenn Deblander as coordinating authors (Deloitte Legal – Lawyers) and is further authored by Kathleen De hornois, Julie Pinte, Hadrien François, Elise Verdingh and Michiel Sudnik (Deloitte Legal – Lawyers), Lucía Dastis Alonso, Carlos Martinez Garcia and Alexa Walbrodt(Deloitte Consulting),Peter McNally,Alexandros Giannoulas,Giorgio Cassinari和Angelica Rasiewicz(Spark Legal and Policy Consulting)和Pierre Hausemer,Adam Zagoni-Bogsch,Caroline Fitzsimons,Caroline Fitzsimons,Alessandra Innesti and Cristiminaponcibó。