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Featured publications
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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Consequences of the contractual link between individual bank loans taken out by commonhold unit-holders and restoration work agreed between the commonhold association and a third party
Supreme Court Judgment no. 919/2016 of 16 June is groundbreaking in two respects: first, in holding that unit-holders are parties to a contract between the commonhold association and a third party; and second, in holding that this contract is linked to the loan agreements concluded by a bank with said unit-holders.
¡NEW! 
Ángel Carrasco
The business judgment rule in a cooperative’s purchase of a financial product that ultimately fails
The first ruling to actually apply the business judgment rule in the determination of a claim in relation to liability.
2 days ago
Ángel Carrasco
Private Antitrust Litigation – Lexology Guide
Desafiar e executar sentenças arbitrais em Portugal – Guia GAR Know-How
6 days ago
Joaquim Caimoto Duarte
CJEU requires actual neutralisation of tax discrimination against non-resident collective investment schemes or, where there is tax transparency, against their unitholders
The Court of Justice of the European Union has ruled in response to the Supreme Court that imposing a heavier tax burden on U.S. regulated investment companies than on resident collective investment schemes constitutes a restriction on the free movement of capital. Although such a restriction may be neutralised by the applicable double taxation treaty, that neutralisation must not be a merely theoretical possibility but must actually and fully be implemented, including with respect to the unitholders.
One week ago
Saturnina Moreno, Álvaro Fernández
Ministerial Order TED/966/2026 of 15 September: creation of Spain’s capacity market
The creation of the capacity market will ensure availability of power in the mainland electricity system by paying providers that undertake to make capacity available during periods of stress, thereby ensuring the security of electricity supply.
08 Oct, 2026
Energy Team
Paradoxes of non-binding and entire agreement clauses being meta-clauses
Inasmuch as functioning as meta-clauses, non-binding and entire agreement clauses are paradoxical in a number of ways.
23 Sep, 2026
Ángel Carrasco
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