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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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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.
¡NEW! 
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.
5 days ago
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
Payment service providers’ rectification of unauthorised or incorrectly executed payment transactions: user obligations
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.
09 Oct, 2025
Reyes Palá
How does a right to purchase or repurchase operate in relation to an insolvent estate?
For the first time in the Supreme Court: purchase rights in insolvency proceedings.
08 Oct, 2025
Ángel Carrasco
Contractual termination by mutual abandonment not claimed by any party?
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.
01 Oct, 2025
Ángel Carrasco
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