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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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Conclusions on the abuse of temporary public sector employment: finding a balance between domestic laws and EU law
¡NEW! 
Lourdes López
Overview of Civil Litigation in Portugal – GAR Know-How Guide
Administrative modernisation, major infraestructure projects, defence and energy transition in the new cycle of Portuguese public law.
5 days ago
Filipa Cotta, Rita Espírito Santo, Gonçalo Jardim
Partial limitation defences that may be raised in relation to the limitation period within a cartel (Supreme Court Judgment no. 681/2026 of 6 May)
A flawed judgment on a problem that has remained unresolved to date in the truck cartel. The issue is not whether the liability-in-solidum regime applies, but whether co-liable parties can raise personal defences.
One week ago
Ángel Carrasco
The “serious risk” of financial assistance (Supreme Court (First Chamber) Judgment of 5 May 2026)
This paper critically analyses the Supreme Court ruling of 5May 2026, which applies the prohibition on financial assistance to a case involving the sale of treasury shares with deferred payment to the shareholders of the assisting company.
One week ago
Fernando Marín de la Bárcena
The Court of Justice of the European Union clarifies the impact on VAT of intra-group transfer pricing adjustments
The Court of Justice, in the Stellantis Portugal case, confirms that a transfer pricing adjustment intended to ensure a specific profit margin, even if certain repair or warranty costs are partially taken into account in its calculation, does not necessarily lead to the conclusion that there is an independent supply of services subject to value-added tax. The determining factors are the existence of a legal relationship involving reciprocal consideration and a direct link between the identifiable service and the consideration received.
04 Jun, 2026
Remedios García, Saturnina Moreno
Unanimous shareholders’ agreements and dividends in specie
The Supreme Court and the Madrid Provincial Court, following established legal doctrine, have reiterated that a party to a unanimous shareholders’ agreement acts in bad faith if he or she challenges a company resolution passed in compliance with said shareholders’ agreement. In this case, the shareholders’ agreement provided for the possibility of paying dividends in kind, and the contested resolution — which was passed by a majority at the shareholders’ meeting — transferred certain real estate properties to one of the shareholders (with his consent) in payment of the dividend due to him.
04 Jun, 2026
Alberto Díaz
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