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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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Highlights of the OECD Model Tax Convention on Income and on Capital update
The new update to the OECD Model Tax Convention on Income and on Capital incorporates regulatory adjustments, interpretative clarifications and additional criteria in response to recent developments in international taxation. It addresses relevant issues relating, among other things, cross-border teleworking, the exploration and exploitation of natural resources, transfer pricing aspects of financial transactions or information received through exchange of information.
¡NEW! 
Luis Cuesta, Pilar Álvarez
Prepared for the 2026 Mobile World Congress?
The protocol, agreed jointly by the Courts of Barcelona and Alicante, provides for priority handling of applications for pre-trial examination and fact-finding orders, as well as applications for interim measures —with or without a hearing— in matters relating to patents and technological innovations, industrial designs, trademarks and copyright, as well as antitrust, unfair competition and unlawful advertising, when linked to products or presentation, display, promotion, offering or sale activities connected to MWC 2026.
¡NEW!
Rais Amils, Núria Ribera
Interruption of limitation period in respect of non-sued (eventually jointly and severally liable) co-debtors (Supreme Court Judgment no. 1496/2025 of 27 October 2025)
The Supreme Court holds that mere knowledge that the limitation period has been interrupted in relation to another eventual joint and several co-debtor is equivalent to interruption. This doctrine will not be justified in most cases.
¡NEW!
Ángel Carrasco
Direct harm due to de facto expulsion: Article 241 of the Companies Act (Supreme Court Judgment, First Chamber, 22 October 2025)
This paper analyses the subject matter scope of application of a ‘director liability to shareholder claim’ (claim for payment of damages filed by a shareholder against a company director). Although, as a general rule, shareholders cannot claim compensation for the harm caused to their share in a company’s estate, compensation for de facto expulsions or harm to liquidating dividends may be awarded through a director liability to shareholder claim.
3 days ago
Fernando Marín de la Bárcena
Do consumer associations have universal locus standi? On the subject of two orders issued by the Provincial Court of Barcelona regarding the ‘car cartel’
The universal standing of consumer associations has no legal basis and creates perverse effects.
One week ago
Ángel Carrasco
Pharma & Healthcare No. 46
The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
09 Dec, 2025
Ángel García Vidal
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