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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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A foreign judicial authority cannot supplant the will of a Spanish company’s shareholders
The will of a Spanish company’s shareholders in general meeting may not be supplanted by a judge or court clerk, even if the latter is part of another State’s judicature and is acting within the framework of foreign proceedings and in accordance with applicable procedural law.
One week ago 
Elisa Torralba
Creditors with standing to sue or be sued for termination of contracts under a pre-insolvency restructuring plan
Notes on Articles 618, 619 and 620 of the Insolvency (Recast) Act 2022,
28 May, 2025
Ángel Carrasco
CJEU clarifies conditions under which EU law may prohibit national tax exemptions
For the Grand Chamber of the CJEU, a tax exemption based on objective and non-discriminatory criteria and integrated into the logic of the legal system which it accompanies is inherent in the ‘normal’ tax regime and does not, in principle, confer a selective advantage. In such cases, the conditions for granting the exemption are neutral from the point of view of competition, as the fact that some undertakings satisfy those conditions, while others do not, is not relevant in the light of the rules on State aid.
22 May, 2025
Saturnina Moreno
Modification of concession when concessionaire no longer has in-housestatus: the CJEU clarifies when a new award procedure is not required
The Judgment of the Court of Justice of the European Union of 29 April 2025 addresses the modification of public contracts originally awarded to an in-house entity which, during performance of the contracts, has lost such status. The reference for a preliminary ruling was made in the context of a dispute concerning the extension of concession contracts relating to service facilities ancillary to motorways to include the construction, maintenance and operation of fast-charging infrastructure.
21 May, 2025
Blanca Lozano
Royal Decree 214/2025: obligation to calculate carbon footprints, draw up emission reduction plans and publicly disclose the same
Royal Decree 214/2025 does not create a new register, as its title suggests, but rather keeps and expands the one in place since 2014. What is truly new is the obligation imposed on specific companies and public bodies to calculate their carbon footprint and to draw up greenhouse gas emission reduction plans, as well as to publish the same. The royal decree’s succinct wording raises some questions of interpretation.
20 May, 2025
Blanca Lozano, Helena Villena
Secured creditor class in the approval of a pre-insolvency restructuring plan
Elucidating certain matters relating to the membership of the secured creditor class(es) in Book II of the Insolvency (Recast) Act.
16 May, 2025
Ángel Carrasco
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