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Featured publications
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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Regulatory implementation of internship agreements (Royal Decree 1065/2025)
The Government approves royal decree that implement important aspects of internship agreements, such as the maximum number of internship agreements per workplace, the content of individual training plans, details on mentoring processes, and limits on their use.
¡NEW! 
Lourdes López
Non-resident taxpayers may benefit from the wealth tax liability cap
All taxpayers subject to wealth tax, both residents and non-residents, are in a comparable situation and must therefore be able to apply the combined cap of Article 31(1) LIP, the existence of a real or personal obligation being irrelevant for the purposes of the comparability analysis, since the determining factor is the nature and purpose of this tax device, as well as its content.
2 days ago
Saturnina Moreno, Guadalupe Díaz-Súnico
“Anti-blackout” reform of the electricity system
Royal Decree 997/2025, of 5 November, approving urgent measures to strengthen the electricity system, aims to “establish urgent measures that contribute to a more resilient and decarbonised electricity system” and amends several statutory instruments that govern the electricity system. This paper details the main areas of change.
One week ago
Ana I. Mendoza
Current Teleworking Issues
The rediscovery of remote working and teleworking has led to the creation of a new business culture based on collective or individual agreements on the working conditions for this type of employment. This paper analyses the most significant trends in case law over the last year.
26 Nov, 2025
Lourdes López
Compensation for loss of office ‘under market conditions’ provided for in articles of association
Judgment analyses claim filed by former CEO for non-payment of loss-of-office compensation provided for in articles of association (legal regime preceding the 2014 amendments to the Companies Act).
21 Nov, 2025
Fernando Marín de la Bárcena
Key changes to the electricity sector introduced by RD 997/2025
“Royal Decree 997/2025, of 5 November, approving urgent measures to strengthen the electricity system, has been published in the Official Journal of Spain on 6 November 2025. It will broadly come into force on the date of its publication”.
21 Nov, 2025
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