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Mariana Díaz-Moro on the TC ruling on municipal capital gains | El Confidencial
Our senior associate of the Fiscal team, Mariana Díaz-Moro in El Confidencial on the forecasts of the Constitutional Court ruling on the Municipal Capital Gains Tax.
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Sandra Cuesta
Director of Business Development, Marketing and Communications
Sandra Cuesta
Director of Business Development, Marketing and Communications
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Gómez-Acebo & Pombo
PUBLICATION
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Are company directors directly liable for torts attributable to the company?
Debt from liability in tort for third-party damage or loss arises directly against the directors, without prejudice to the fact that, pursuant to Article 38 CC, it also arises simultaneously against the company, to which the non-contractual acts or omissions of its directors are also attributed. This is so true that the liable company (in debt, for example, with the tax authorities as the person liable for the surcharge and the tax penalty owed) may bring an action for contribution against its directors after settling the debt.
PUBLICATION
6 days ago
On the exclusion of “financial instruments” from consumer protection provisions for the purposes of applicable law
For the purposes of Article 6 of Rome I, the provisions of a contract defining the terms on which a professional receives or executes a CFD-related order are not covered by the exception provided for in Article 6(4)(d).
PUBLICATION
One week ago
Omnibus VIII package to simplify environmental legislation: measures regarding industrial emissions and environmental impact assessments
The 8th Omnibus Package aims to simplify environmental legislation in order to reduce administrative burdens on businesses. This paper outlines the proposed measures and examines, in particular, the proposed amendments to the Industrial and Livestock Rearing Emissions Directive, as well as the proposal for a regulation on speeding-up environmental assessments.
PUBLICATION
01 Jul, 2026
Public policy considerations in the recognition of foreign arbitral awards settling consumer disputes
Judicial review may extend to the substantive invalidity of the arbitration agreement because it conflicts with mandatory domestic rules — as well as those of the European Union — on consumer protection and, consequently, the concept of public policy encompasses both procedural and substantive public policy.
PUBLICATION
26 Jun, 2026
Limitation period, extinguishment period, ADR, time window, limitation period, extinguishment period, ADR (a)
Article 7 of Act 1/2025 contains two references to time limits which appear to set out two different rules regarding limitation periods. However, Article 7(3) is not a rule on limitation periods.
PUBLICATION
24 Jun, 2026
Invalidity, due to shareholder oppression, of the resolution to file a director liability (to company) claim
The Supreme Court (Judgment no. 824/2026, dated 29 May) affirmed the declaration of invalidity of a company resolution to file a director liability (to company) claim, finding that it had been abusively imposed by the majority insofar as not responding to a reasonable need of the company and having been passed by the majority in its own interest and to the unjustified detriment of the minority.
PUBLICATION
23 Jun, 2026
Pharma & Healthcare No. 49
The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
PUBLICATION
18 Jun, 2026
An insurer may be sued by way of a direct action under Spanish law even if the law governing the insurance contract does not allow such an action
The Supreme Court clarifies the rules governing direct actions in international cases and the limits of the law governing insurance contracts
PUBLICATION
18 Jun, 2026
Royal Decree 415/2026: key aspects of the new health technology assessment system
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.