Nuno de Oliveira Garcia on the three tax trends for autumn-winter | Advocatus

The Supreme Court clarifies the rules governing direct actions in international cases and the limits of the law governing insurance contracts

Royal Decree 415/2026 establishes a unified framework for the assessment of health technologies in Spain, distinguishing between the technical assessment and the administrative decision regarding funding, pricing or inclusion in the service catalogue, and incorporating the requirements of Regulation (EU) 2021/2282. The aspect that raises the most legal questions in this new piece of legislation is the connection between the assessment regulated by the Royal Decree and the procedures for funding, pricing, and inclusion in the service catalogue.

Administrative modernisation, major infraestructure projects, defence and energy transition in the new cycle of Portuguese public law.

A flawed judgment on a problem that has remained unresolved to date in the truck cartel. The issue is not whether the liability-in-solidum regime applies, but whether co-liable parties can raise personal defences.

This paper critically analyses the Supreme Court ruling of 5May 2026, which applies the prohibition on financial assistance to a case involving the sale of treasury shares with deferred payment to the shareholders of the assisting company.

The Court of Justice, in the Stellantis Portugal case, confirms that a transfer pricing adjustment intended to ensure a specific profit margin, even if certain repair or warranty costs are partially taken into account in its calculation, does not necessarily lead to the conclusion that there is an independent supply of services subject to value-added tax. The determining factors are the existence of a legal relationship involving reciprocal consideration and a direct link between the identifiable service and the consideration received.

The Supreme Court and the Madrid Provincial Court, following established legal doctrine, have reiterated that a party to a unanimous shareholders’ agreement acts in bad faith if he or she challenges a company resolution passed in compliance with said shareholders’ agreement. In this case, the shareholders’ agreement provided for the possibility of paying dividends in kind, and the contested resolution — which was passed by a majority at the shareholders’ meeting — transferred certain real estate properties to one of the shareholders (with his consent) in payment of the dividend due to him.

The evolution of the concept of genetically modified organisms in the European Union in light of new genomic techniques (NGTs) is examined, along with the regulatory response that introduces a distinction between two categories of NGT plants, making the regime more flexible for those that can be considered equivalent to conventional plants. It also highlights that the institutional agreement reflected in the Council’s position represents a significant shift from the case law of the Court of Justice. Regarding patents, it highlights the absence of substantial changes, opting instead for a cautious approach based on transparency, monitoring, and possible future intervention.