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Global risk to the rule of law | ABC
14 of June, 2023
Almudena Arpón de Mendívil, partner in the Corporate Department, discusses the changes and global risk to the rule of law.
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Gómez-Acebo & Pombo
2 days ago 
PUBLICATION
3 days ago
Audiencia Nacional confirms application of ‘Danish cases’ doctrine to non-resident income tax exemption of interest payments to EU residents
For the Audiencia Nacional, the CJEU’s stance in the Danish cases is automatically applicable to the exemption of interest paid to EU residents, even if the national legislative provision does not expressly refer to beneficial ownership clauses.
3 days ago 
PUBLICATION
5 days ago
Pharma & Healthcare No. 41
The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
5 days ago
PUBLICATION
21 Nov, 2024
Farma & Salud N.º 41
Se recogen las principales novedades legislativas y jurisprudenciales en el sector de Farma & Salud.
21 Nov, 2024
PUBLICATION
20 Nov, 2024
Legal professional privilege as a limit to the duty to cooperate with tax authorities
The Court of Justice confirms, in the context of Directive 2011/16/EU, that legal professional privilege covers client representation and advice and that any restrictions placed on said privilege must respect the rights enshrined in Article 7 of the Charter of Fundamental Rights.
20 Nov, 2024
PUBLICATION
19 Nov, 2024
Mandatory recognition of multiple-vote shares for companies listed on a multilateral trading facility
Directive (EU) 2024/2810 of the European Parliament and of the Council of 23 October 2024 on multiple-vote share structures in companies that seek admission to trading of their shares on a multilateral trading facility will have to be transposed into Spanish law before 5 December 2026
19 Nov, 2024
PUBLICATION
18 Nov, 2024
Universal service in telecommunications: guidance for determining when it represents an unfair burden and the adoption of a cost-sharing system is appropriate
The Court of Justice of the European Union has ruled once again on the financing of the universal telecommunications service: there are no r. to be excluded from the cost-sharing system; the decision based on market competition lies with national regulatory authorities.
18 Nov, 2024
PUBLICATION
15 Nov, 2024
Social Security Measures to Alleviate the DANA’s Effects
The impact of the DANA (Spanish acronym for a cut-off low pressure system) on economic and employment activity has made it necessary to adopt urgent measures to provide employers and workers with liquidity. Among others, benefits, exemptions, extensions and increases of some Social Security pensions.
15 Nov, 2024
PUBLICATION
06 Nov, 2024
Portugal Heading to Sustainable Mobility at Full Throttle: New Green Mobility Measures and National Roadmap to Decarbonising Aviation (‘RONDA’)
Publication of the Cabinet decisions approving RONDA and the package of green mobility measures for goods and passengers.
06 Nov, 2024
PUBLICATION
05 Nov, 2024
Fundamental freedoms, intra-group loans and the fight against tax avoidance: the Court of Justice clarifies the Lexel case doctrine
In the Judgment of 4 October 2024, X BV (C-585/22), the Court of Justice clarifies the position adopted in the Lexel case (C-484/19) and concludes that compliance with the arm's length principle does not protect intra-group transactions that do not reflect economic reality from being categorised as a wholly artificial arrangement.
05 Nov, 2024