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    Analysis
    Area Tax
    Supreme Court clarifies VAT treatment of intra-group transfers of shares carried out by mixed holding companies
    The Supreme Court has established ‘cassational’ doctrine regarding the treatment under value-added tax of intra-group transfers of shares by mixed holding companies. It is confirmed that the intra-group transfer of shares constitutes a financial activity that cannot generally be classified as a management support activity. Likewise, it is acknowledged that an intra-group transfer of shares may not be subject to said tax when it involves the indirect transfer of an independent economic unit, subjecting such exclusion to the circumstances surrounding the transaction.
    icon ¡NEW!
    icon Saturnina Moreno, Rocío Arias
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    Analysis
    Area Public Law and Regulated Sectors
    Area Sustainability
    Sector Energy
    Supreme Court rules on ‘administrative silence’ in the electricity sector: “public service” or “service of general economic interest”
    The Supreme Court judgment of 10 April 2026 characterises the concept of public service under Article 24(1) of Act 39/2015 as an exception to the ‘double silence’ rule, distinguishing it from the concept of service of general economic interest, which applies in liberalized sectors such as that of electricity supply. The Supreme Court thus concludes that in seeking an authorisation to close a combined-cycle power plant, the ‘double silence’ rule applies to the effect of a presumption of approval.
    icon 2 days ago
    icon Blanca Lozano
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    Newsletters
    Area Competition and European Union law
    Area Public Law and Regulated Sectors
    Area Intellectual Property
    Sector Life Sciences and Healthcare
    Pharma & Healthcare No. 48
    The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
    icon 30 Apr, 2026
    icon Ángel García Vidal
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    Analysis
    Sector Technology, Media, and Telecommunications (TMT)
    New customer service and telemarketing numbers
    The State Secretariat for Telecommunications and Digital Infrastructures has published, on 14 April 2016, two decisions: one allocating public numbering resources to customer service and laying down the general terms of use thereof, and the other allocating public numbering resources to telemarketing and laying down the general terms of use thereof.
    icon 30 Apr, 2026
    icon Ana I. Mendoza
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    Analysis
    Area Intellectual Property
    Limitation of a patent and the Unified Patent Court’s ‘long arm’
    We analyse the problems that arise when a claim is filed with the UPC for infringement of a unitary patent and, at the same time, for infringement of the validation of the basic European patent in States that are not party to the Agreement on a Unified Patent Court, and the claimant solely limits the unitary patent (because the defendant only files a counterclaim for revocation of the unitary patent with said court, but does not initiate any parallel revocation proceedings with the competent national court against the validations of the basic European patent in States that are not party to said agreement).
    icon 29 Apr, 2026
    icon Rais Amils, Ángel García Vidal
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    Analysis
    Area Restructuring and Special Situations
    Separate restructuring strategies among joint and several co-debtors
    The basis for this paper is a slightly modified real-life case, broadened to include all possible forms of plurality of debtors.
    icon 27 Apr, 2026
    icon Ángel Carrasco
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    Meet ours
    Counsels

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    Ricardo Alonso
    Ricardo Alonso
    Academic Counsel
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    Pilar Álvarez
    Pilar Álvarez
    Academic Counsel
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    Oriol Mir
    Oriol Mir
    Academic Counsel
    Luciano Parejo
    Luciano Parejo
    Academic Counsel
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    Lourdes López
    Lourdes López
    Academic Counsel
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    Juan Alfonso Santamaría
    Juan Alfonso Santamaría
    Academic Counsel
    Inés Fontes
    Inés Fontes
    Academic Counsel
    Fernando Marín de la Bárcena
    Fernando Marín de la Bárcena
    Academic Counsel
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    Faustino Cordón
    Faustino Cordón
    Academic Counsel
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    Elisa Torralba
    Elisa Torralba
    Academic Counsel
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    Blanca Lozano
    Blanca Lozano
    Academic Counsel
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    Ángel García Vidal
    Ángel García Vidal
    Academic Counsel
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    Ángel Carrasco
    Ángel Carrasco
    Academic Counsel
    Ana I. Mendoza
    Ana I. Mendoza
    Academic Counsel
    Alberto Díaz
    Academic Counsel
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    Agustín García
    Agustín García
    Academic Counsel
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