Gómez-Acebo & Pombo among the most innovative law firms according to the Financial Times | Expansión

Regulation (EU) 2025/2083 simplifies the carbon border adjustment mechanism in order to reduce burdens as of 1 January 2026. This paper explains the obligations imposed by this mechanism on the importers it applies to and the simplification measures introduced, including the de minimis exemption based on mass for small importers, excluding electricity and hydrogen.

The application of the rule of precedence requires, firstly, that a given product falls within the legal definition of a medicinal product, whether it is a medicinal product by function or by presentation, and secondly, that there are doubts as to whether it also falls within the legal concept of other types of products (food supplements, cosmetics, etc.).

It has been more than fifteen years since we learned that the pension age would be raised from sixty-five to sixty-seven in 2027. During this time, a number of transitional rules have been applied regarding the pension age and amount, whilst the possibility of work and pension compatibility has also been broadened.

We analyse, in short, whether company payment contributions can be included in director liability (to company) claims.

Contrary to the stance taken by the Audiencia Nacional, the Valencia High Court of Justice takes the view that the exemption of interest payments to European Union residents should be applied in accordance with the terms that the national legislature has chosen to keep, without the additional requirements of Directive 2003/49/EC. If abusive practices are found to exist, tax regularisation must be carried out by resorting to one of the general anti-abuse clauses provided for in the Taxation Act.

The Court of Justice of the European Union (Fourth Chamber), in its judgment of 1 August 2025, case C-665/23, IL v. Veracash SAS, concludes that a payer is deprived of the right to reimbursement of the amount of an unauthorised transaction if he or she delayed in notifying his or her payment service provider of the unauthorised payment transaction, even though he or she did so within 13 months from the debit date. This interpretation of the Payment Services Directive is applicable in Spain (Art. 43 RDL 19/2018) and appears to be retained in the future Regulation on payment services.

For the first time in the Supreme Court: purchase rights in insolvency proceedings.

The risks of applying the doctrine according to which a contract is deemed withdrawn from if neither party to the same appears to want it. Not only is this solution likely to be inconsistent with the parties' claims, but it also wrongly rules out other civil law options the parties could pursue upon dismissal of the action for declaration of termination.

The Court of Justice ruling of 4 September 2025 (C-225/22) has declared that national courts may set aside decisions of higher courts that do not comply with the requirements of independence and impartiality derived from Article 19(1) of the Treaty on European Union and Article 47 of the Charter of Fundamental Rights of the European Union.