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The Firm Strengthens Its Position in Legal 500 EMEA 2026
25 March, 2026
The Firm improves its standing compared to the previous edition, with 45 practice areas recognised across Spain and Portugal
The Firm has consolidated its position in the latest edition of Legal 500 EMEA, one of the most prestigious international legal directories, achieving recognition for 22 practice areas in Tier 1 and Tier 2, as well as individual distinctions for 60 of its professionals.
These results reflect the strength of the Firm’s platform, the technical excellence of its teams, and its unwavering commitment to delivering high-quality legal advice. They also underscore the trust placed in the Firm by its clients and the market, as well as its ability to successfully handle highly complex matters in an increasingly demanding environment.
The improved positioning across a number of key practice areas evidences sustained growth and a strategic focus on specialisation, innovation and client proximity.
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Gómez-Acebo & Pombo
¡NEW! 
PUBLICATION
¡NEW!
What rights does a landlord have when a commercial tenant vacates the premises before the agreed term has expired?
Although the judgment states that the landlord has three remedies available, in reality he has only one — whether he seeks performance or opts for termination — which is damages.
¡NEW! 
PUBLICATION
2 days ago
Belgium in breach of Anti-Tax Avoidance Directive by denying taxpayers the deduction of corporate income tax paid by controlled foreign companies
In its Judgment of 26 February 2026, in Case C-524/23, the Court of Justice of the European Union has ruled that the Kingdom of Belgium has failed to fulfil its obligations under Directive (EU) 2016/1164, by failing to adopt the statutory, regulatory and administrative provisions necessary to ensure taxpayers’ right to a deduction of the tax paid by controlled foreign companies from the corporate income tax liability of the taxpayer.
2 days ago
PUBLICATION
5 days ago
Family-owned businesses: Subsidiaries engaged in real estate leasing are not required to hire an employee if structurally part of a corporate group’s business activity
The Supreme Court rules that the requirement of having at least one full-time employee for an undertaking engaged in real estate leasing to be regarded as carrying on business may be deemed fulfilled by way of an associated company when such is functionally part and parcel of the business activity of the group of companies as a whole.
5 days ago
PUBLICATION
13 Mar, 2026
Compensation for ‘loss of chance’ to reorganise the company had the banks fulfilled their financing commitments (Supreme Court (First Chamber) Judgment no. 1944/2025 of 23 December)
The Supreme Court applies compensation for loss of chance a second time outside the scope of healthcare liability and goes so far as to compensate cases that would have otherwise remained uncompensated.
13 Mar, 2026
PUBLICATION
12 Mar, 2026
European reform of the sustainability reporting regime under Directive (EU) 2026/470: consequences of its non-transposition into domestic law
Directive (EU) 2026/470 (Omnibus I) has been published, limiting the obligation to prepare a sustainability report to public-interest entities with more than 1,000 employees and a net turnover of more than €450 million during the preceding financial year, as well as to parent companies of a large group that exceed these figures on a consolidated basis. The Directive amends the audit directive, the accounting directive, the corporate sustainability reporting directive (CSRD) and the corporate sustainability due diligence directive (CSDDD).
12 Mar, 2026
PUBLICATION
11 Mar, 2026
Uncertificated share pledge creation, enforceability and avoidance (Supreme Court Judgment no.183/2026 of 10 February)
In Judgment no. 183/2026, of 10 February, the Supreme Court analysed the requirements for the validity and enforceability of an uncertificated registered share pledge and examined the conditions for its avoidance in the context of insolvency proceedings.
11 Mar, 2026
PUBLICATION
06 Mar, 2026
The long arm of the Unified Patent Court based on the "event giving rise to the infringement" and considerations on the application of lex loci protectionis
This paper analyses the decision of the Mannheim Local Division of 2 October 2025, where the Unified Patent Court (UPC) justifies its jurisdiction on the basis of shipment of products from a UPC territory by company listed as authorized representative in the EC and UK markets as event giving rise to damage. Furthermore, although the applicable law with regard to the infringement of the European patent validated in States that are not party to the Agreement on a Unified Patent Court is the national law of those States, with regard to the scope of patent protection, the UPC imposes on the defendant—unduly—the burden of proving the specifics of national law.
06 Mar, 2026
PUBLICATION
03 Mar, 2026
Legal doctrine of the UPC’s Court of Appeal on the patent invalidity defence: is the way in which the ‘long arm’ is applied compatible with the UPC's own Rules of Procedure?
The Court of Appeal of the Unified Patent Court has ruled that a patent invalidity defence cannot be raised before the Unified Patent Court, with only a counterclaim being possible. This calls into question the way in which the ‘long arm’ is being applied with regard to European patents validated in States that are not party to the Agreement on a Unified Patent Court (UPCA), whether or not they are members of the European Union, since no counterclaim for revocation or plea of invalidity as a defence can be filed or raised with regard to such patents. This raises significant doubts about the compatibility of how the ‘long arm’ is applied in the Unified Patent Court system, given its own Rules of Procedure.
03 Mar, 2026
PUBLICATION
26 Feb, 2026
A restructuring plan sanctioned in England and Wales that modifies debt subject to German law has no effect in Germany
Recognition of UK restructuring plans remains a contentious issue in the European Union. This decision by the Frankfurt am Main Regional Court is controversial, but it raises questions about the consequences of the application of the rule in Gibbs by the courts of England and Wales in this context.
26 Feb, 2026