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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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The new obligation to supply medicines at the request of Member States: analysis of Article56a of the Medicines Directive
Article 56a of the European Union’s new Medicines Directive introduces a mechanism that allows Member States to require marketing authorisation holders to supply authorised medicines within their territory to meet the needs of their patients. In the event of non-compliance three years after the request, the holder may lose market protection in that Member State, thereby allowing the entry of generic and biosimilar medicines. However, exceptions are provided for in cases of exceptional and unforeseeable circumstances beyond the holder’s control, as well as safeguards to prevent the loss of protection in one Member State from being used to circumvent the system in other protected markets.
¡NEW! 
Irene Fernández Puyol
The 28th Corporate Regime: the EU Inc.
The Proposal for a Regulation of the European Parliament and of the Council on the 28th Regime Corporate Legal Framework – ‘EU Inc.’, dated 18 March 2026, introduces a new form of European private limited company. Originally envisaged for start-ups and scale-ups, it has been decided to allow its adoption by all companies. There is no minimum share capital requirement; shares may have no nominal value and may carry multiple voting rights, among other features. The Commission is expected to approve model articles of association so that a company can be incorporated online in less than forty-eight hours and for less than one hundred euros.
2 days ago
Reyes Palá
Can a framework agreement lacking an exclusivity or minimum orders clause be discharged by breach?
All cases decided by the Supreme Court and their specific details are discussed. There is no single solution to the problem of terminating a framework supply of services agreement without an exclusivity clause or a minimum purchases obligation.
6 days ago
Ángel Carrasco
Tax measures contained in Royal Decree-law 7/2026 approving the Comprehensive Plan to Address the Crisis in the Middle East
The package of tax measures included in Royal Decree-law 7/2026, of 20 March, consists of various incentives in the field of direct taxation of individuals and companies to reduce dependence and promote energy savings and efficiency, electric mobility, and support for self-consumption and investment in renewables. Moreover, it includes a set of extraordinary and temporary measures applicable to energy taxation and indirect taxation aimed at reducing the tax burden on products particularly affected by rising prices. Lastly, certain changes are made to various local taxes.
08 Apr, 2026
Saturnina Moreno
A complete U-turn on ‘technological strikebreaking’
The Constitutional Court reinstates established doctrine and rejects the possibility for employers to resort to non-routine technical (or human) resources during a strike, where such resources involve minimising, reducing or limiting the effects of the industrial action in keeping the company running.
07 Apr, 2026
Lourdes López
Royal Decree-law 7/2026: renewables acceleration areas and the environmental assessment of energy projects
In this paper we outline the changes introduced by Royal Decree-law 7/2026 to the environmental impact assessment procedure: first, through the creation and regulation of renewables acceleration areas (RAAs), wherein renewable energy projects will be exempt from environmental impact assessments, and, second, by modifying certain aspects of the environmental impact assessment for energy generation and storage projects, as well as for transmission and distribution facilities.
06 Apr, 2026
Blanca Lozano, Ander de Blas, Helena Villena
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