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PUBLICATION
Administrative liability of the members of a listed company’s audit committee for serious errors or inaccuracies in the audited annual accounts
The Supreme Court’s judgment of 8 October 2020 confirms the administrative liability of Audit Committee members for the inaccuracy or lack of veracity of consolidated annual accounts that have been externally audited
PUBLICATION
Amendment of the legal regime of the organisation and operation of the National Electricity System (Portugal)
The public consultation regarding the long-awaited draft Decree-Law that revokes the legal regulations applicable to the activities of generation, transmission, distribution and supply of electricity and the organisation of electricity markets (the “Draft Decree-law”) is underway, and contributions may be submitted until 24 November 2021 through the Consultation – National Electricity System platform (consultalex.gov.pt).
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Two views on contribution between joint and several co-debtors under Article 1145 of the Civil Code
In both cases, these are contributions without the entire joint debt having been paid.
¡NEW! 
Ángel Carrasco
Recent developments in the carbon border adjustment mechanism: simplifications and obligations as of 2026
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.
29 Oct, 2025
Blanca Lozano, Helena Villena, Marta Riopérez
Borderline products and the precedence of medicinal product legislation
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.).
28 Oct, 2025
Ángel García Vidal
2027 is nearing. Will retirement change significantly?
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.
22 Oct, 2025
Lourdes López
Impact on directors of company debts and penalties under a sector-specific rule
We analyse, in short, whether company payment contributions can be included in director liability (to company) claims.
17 Oct, 2025
Ángel Carrasco
Danish cases in Spain: Beneficial owner requirement not applicable to the non-resident income tax exemption of interest payments to EU residents
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.
14 Oct, 2025
Saturnina Moreno, Eduardo Martínez-Matosas, Luis Cuesta
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