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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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New regime for giving international effect to judicial sales of ships
UN Convention on the International Effects of Judicial Sales of Ships establishes a mechanism to ensure that judicial sales of ships which confer clean title in the State Party in which they are conducted produce the same effect in other State Parties without bureaucratic obstacles that hinder trade in this sector.
¡NEW! 
Elisa Torralba
Shipowner and package travel organiser: on whether the limitations of liability under the Athens Convention apply
The matter at issue is whether the shipowner, which provides a passenger transport service as part of package travel organised and sold by a travel wholesaler or retailer, may invoke the limitations of liability specific to maritime transport against the tourist and against the organiser; but, above all, whether the organiser may also invoke them against its client.
2 days ago
Ángel Carrasco
Simplification of sustainability reporting and standards for voluntary use by SMEs
Pursuant to Directive (EU) 2026/470 of 24 February (Omnibus I), the Commission has adopted a delegated regulation amending sustainability reporting standards (ESRS) and another that includes sustainability reporting standards for voluntary use by SMEs in the value chain of large undertakings that are subject to mandatory sustainability reporting. The amended European sustainability reporting standards will apply from the 2027 financial year, although large companies may choose to adopt them from the 2026 financial year.
3 days ago
Reyes Palá
Claim assignment and assignment of right to rescind underlying contract
There is no single answer to the question of whether or not the assignee of a claim has the power to rescind the underlying contract when the assigned debtor defaults. As a general rule, such rescission will not be possible for the assignee.
One week ago
Ángel Carrasco
Challenging and Enforcing Arbitration Awards in Portugal – GAR Know-How Guide
Desafiar e executar sentenças arbitrais em Portugal – Guia GAR Know-How
One week ago
Filipa Cotta, Rita Espírito Santo, Gonçalo Jardim, Ricardo Campos
New EU regulation on the screening of foreign investments
Regulation (EU) 2026/1386 establishes a harmonised and mandatory framework for the screening of foreign investments in the Union and replaces the previous Regulation (EU) 2019/452. Among its most notable new features are the obligation for all Member States to have a national screening mechanism with harmonised minimum requirements; the inclusion within its scope of investments made by European subsidiaries controlled by third-country investors; the implementation of a two-stage national procedure; and the strengthening of the European cooperation mechanism through a risk-screening system and a more stringent “comply or explain” principle.
Finally, the paper analyses the regulation’s impact on Spain, whose current review mechanism must be adapted in areas such as procedural structure, the review of completed transactions, sectoral expansion, and the penalty regime by 17 January 2028.
16 Jul, 2026
Juan Ignacio Romero
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