Gómez-Acebo & Pombo wins the Spain Firm of the Year award at the IFLR Women in Business Law Awards

Pursuant to Directive (EU) 2026/470 of 24 February (Omnibus I), the Commission has adopted a delegated regulation amending sustainability reporting standards (ESRS) and another that includes sustainability reporting standards for voluntary use by SMEs in the value chain of large undertakings that are subject to mandatory sustainability reporting. The amended European sustainability reporting standards will apply from the 2027 financial year, although large companies may choose to adopt them from the 2026 financial year.

There is no single answer to the question of whether or not the assignee of a claim has the power to rescind the underlying contract when the assigned debtor defaults. As a general rule, such rescission will not be possible for the assignee.

Desafiar e executar sentenças arbitrais em Portugal – Guia GAR Know-How

Regulation (EU) 2026/1386 establishes a harmonised and mandatory framework for the screening of foreign investments in the Union and replaces the previous Regulation (EU) 2019/452. Among its most notable new features are the obligation for all Member States to have a national screening mechanism with harmonised minimum requirements; the inclusion within its scope of investments made by European subsidiaries controlled by third-country investors; the implementation of a two-stage national procedure; and the strengthening of the European cooperation mechanism through a risk-screening system and a more stringent “comply or explain” principle. Finally, the paper analyses the regulation’s impact on Spain, whose current review mechanism must be adapted in areas such as procedural structure, the review of completed transactions, sectoral expansion, and the penalty regime by 17 January 2028.

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.

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).

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.

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.

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.