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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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NGT plant patenting: betwixt and between regulatory continuity and expectations
The evolution of the concept of genetically modified organisms in the European Union in light of new genomic techniques (NGTs) is examined, along with the regulatory response that introduces a distinction between two categories of NGT plants, making the regime more flexible for those that can be considered equivalent to conventional plants. It also highlights that the institutional agreement reflected in the Council’s position represents a significant shift from the case law of the Court of Justice. Regarding patents, it highlights the absence of substantial changes, opting instead for a cautious approach based on transparency, monitoring, and possible future intervention.
¡NEW! 
Ángel García Vidal, Rais Amils
Voluntary takeover bids and squeeze-outs
The Judgment of the Court of Justice of the European Union (Fifth Chamber) of 13 May 2026 (Korfin and Sempiola v Slovnaft, Case C-225/25) clarifies the concept of a takeover bid for the purposes of Article 2 of the 2004 Takeover Bids Directive, such that an offer made to the holders of securities of a company with a view to acquiring all or some of those securities does not fall within the concept of a takeover bid where it is made by an offeror who already controls the offeree company. Consequently, based on that court’s interpretation of the Directive’s provisions, there is no right of squeeze-out in such voluntary takeover bids.
4 days ago
Reyes Palá
An action for declaration of invalidity of an already-terminated franchise agreement is admissible
An action for declaration of invalidity of an agreement can almost always be brought, even if the agreement has been performed and terminated.
5 days ago
Ángel Carrasco
Severance pay is a claim against the insolvent estate – not an insolvency claim – if a pre-opening-of-insolvency-proceedings dismissal is ruled unfair post hoc
Notwithstanding a dismissal occurring before the opening of insolvency proceedings, if a court finding of unfairness and an employer decision to make a severance payment occur after, the dismissed employee’s claim must be deemed against the insolvent estate, even if the parties had reached a settlement, if such was reached also after.
6 days ago
Lourdes López
Joint interpretative instrument between Spain and Brazil on the classification of Brazilian juros
In this paper we address the controversy that the taxation of Brazilian interest has sparked both during the period when the recast version of the Corporate Income Tax Act was in force and since the Corporate Income Tax Act came into effect. Its possible classification, either as dividends or as interest, has been analysed on several occasions by Spanish courts and tax authority, the latter having recently agreed with its Brazilian counterpart to treat it as “interest” for the purposes of the Spain/Brazil Double Taxation Convention.
One week ago
Diego Martín-Abril, Pilar Álvarez
European regulation on the greenhouse gas emissions accounting of transport services: a decisive milestone in the Greening Freight Transport Package
On 12 May 2026, Regulation (EU) 2026/1030 of the European Parliament and of the Council of 29 April 2026 on the greenhouse gas emissions accounting of transport services of any type. The Regulation’s purpose is to incentivise behavioural change by public bodies, enterprises and consumers to reduce greenhouse gas emissions from transport services, through the uptake and use of comparable and reliable greenhouse gas emission data of transport services.
22 May, 2026
Miguel Ángel García Otero, Blanca Lozano
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