I. INTRODUCTION On 17 September 2026, the European Commission presented Proposal COM (2026) 681 final for a Regulation of the European Parliament and of the Council (2026/0286(COD)), known as the “EU KIDS ACT” (EU Keeping Internet Digital Spaces Accountable and Trustworthy), which lays down harmonised rules for the protection of minors online. The proposal sets a harmonised minimum age of 15 for creating an account on certain social networking and video-sharing...