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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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Compensation for ‘loss of chance’ to reorganise the company had the banks fulfilled their financing commitments (Supreme Court (First Chamber) Judgment no. 1944/2025 of 23 December)
The Supreme Court applies compensation for loss of chance a second time outside the scope of healthcare liability and goes so far as to compensate cases that would have otherwise remained uncompensated.
¡NEW! 
Ángel Carrasco
European reform of the sustainability reporting regime under Directive (EU) 2026/470: consequences of its non-transposition into domestic law
Directive (EU) 2026/470 (Omnibus I) has been published, limiting the obligation to prepare a sustainability report to public-interest entities with more than 1,000 employees and a net turnover of more than €450 million during the preceding financial year, as well as to parent companies of a large group that exceed these figures on a consolidated basis. The Directive amends the audit directive, the accounting directive, the corporate sustainability reporting directive (CSRD) and the corporate sustainability due diligence directive (CSDDD).
¡NEW!
Reyes Palá
Uncertificated share pledge creation, enforceability and avoidance (Supreme Court Judgment no.183/2026 of 10 February)
In Judgment no. 183/2026, of 10 February, the Supreme Court analysed the requirements for the validity and enforceability of an uncertificated registered share pledge and examined the conditions for its avoidance in the context of insolvency proceedings.
2 days ago
Alberto Díaz
The long arm of the Unified Patent Court based on the “event giving rise to the infringement” and considerations on the application of lex loci protectionis
This paper analyses the decision of the Mannheim Local Division of 2 October 2025, where the Unified Patent Court (UPC) justifies its jurisdiction on the basis of shipment of products from a UPC territory by company listed as authorized representative in the EC and UK markets as event giving rise to damage. Furthermore, although the applicable law with regard to the infringement of the European patent validated in States that are not party to the Agreement on a Unified Patent Court is the national law of those States, with regard to the scope of patent protection, the UPC imposes on the defendant—unduly—the burden of proving the specifics of national law.
One week ago
Ángel García Vidal, Rais Amils
Legal doctrine of the UPC’s Court of Appeal on the patent invalidity defence: is the way in which the ‘long arm’ is applied compatible with the UPC’s own Rules of Procedure?
The Court of Appeal of the Unified Patent Court has ruled that a patent invalidity defence cannot be raised before the Unified Patent Court, with only a counterclaim being possible. This calls into question the way in which the ‘long arm’ is being applied with regard to European patents validated in States that are not party to the Agreement on a Unified Patent Court (UPCA), whether or not they are members of the European Union, since no counterclaim for revocation or plea of invalidity as a defence can be filed or raised with regard to such patents. This raises significant doubts about the compatibility of how the ‘long arm’ is applied in the Unified Patent Court system, given its own Rules of Procedure.
03 Mar, 2026
Ángel García Vidal, Rais Amils
A restructuring plan sanctioned in England and Wales that modifies debt subject to German law has no effect in Germany
Recognition of UK restructuring plans remains a contentious issue in the European Union. This decision by the Frankfurt am Main Regional Court is controversial, but it raises questions about the consequences of the application of the rule in Gibbs by the courts of England and Wales in this context.
26 Feb, 2026
Elisa Torralba
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