Featured publications
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Publication of the Artificial Intelligence Act: the countdown commences for its complete entry into force
This European regulation, which marks a first worldwide, includes, apart from control mechanisms, measures to promote the development of these technologies sustainably.
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Labor & Employment BlogSpain: Right to privacy and digital disconnection: can the company call an employee on sick leave?
Absenteeism from work is a problem of concern to companies. One of its main causes is temporary incapacity, so it is common for organizations to consider implementing protocols to verify the employee’s state of health, in which the possibility of…
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Intellectual Property BlogAre commercial uses of works of art in the public domain legal?: a look at the Italian case
Original works of art are protected by copyright until they come into the public domain. But this does not mean they can then be used without any restrictions. Here we look at a few Italian court rulings on this subject.
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Hospitality & Leisure Law BlogSpain: Transfers of hotels and tourist establishments: the Supreme Court marks the boundaries of the nontollable time period in audits of reported values of real estate assets
A recent judgment by the Spanish Supreme Court has established case law on an issue that may be very relevant to audits of reported values in transfers of tourist-hotel properties. In light of the new case law, assessments already issued in…
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CSRD Directive: The CEAOB has prepared draft guidelines on limited assurance engagements in respect of sustainability reporting
The draft of these non-binding guidelines, prepared by the Committee of European Auditing Oversight Bodies (CEAOB) and subject to public consultation until July 22, 2024, addresses important aspects such as the processes necessary to understand and…
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Tax BlogSpain: Minimum 15% Global Tax: new steps on the most relevant tax measure of recent years for large Groups of Companies
Contrary to the criteria previously maintained by some regional economic-administrative courts and the DGT, it is now concluded that, if contributions to equity are not taken into account when computing the increase in equity that gives the right to…
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China: Dealing with the future tax administration on enjoying treaty benefit for preferential tax rate on dividends
Under China's tax laws, non-resident companies generally face a 10% tax on China-sourced dividends, but avoidance of Double Taxation Treaties with countries like Spain or France can reduce this to 5% if specific conditions are met. These companies…
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Hospitality & Leisure Law BlogLandmark ruling on sovereign inmunity: the Central Santa Lucía vs. Meliá case
The Provincial Court of Palma de Mallorca has ruled out that Spanish courts can decide the proceedings between the US company Central Santa Lucía against Meliá Hotels International, the Republic of Cuba and the Cuban company Grupo de Turismo Gaviota…
Publications
The European Union sets its sights on the complete decarbonization of the building stock by 2050
The new directive on the energy performance of buildings tackles the need to reduce the environmental impact of the building sector, which accounts for 40% of total energy consumption in the EU and 36% of its greenhouse gas emissions.
The EU extends the list of environmentally unfriendly behaviour that can be punished under criminal law
Directive 2024/1203 strengthens European environmental criminal law and requires Member states to ensure that such activities are punishable under their laws by 21 May 2026. It also establishes a profuse penalty regime that Member states will have…
The CJEU rejects the parent company's right to claim damages suffered by its subsidiaries in other countries before the courts of its registered office
A judgment of the CJEU concludes that, in claims for damages caused by infringement of competition law, it is not possible to rely on the principle of economic unity to interpret the forum of the "place where the harmful event occurred" as being the…
How the EU will limit the sale of commodities that cause deforestation
Barely five months from now, the obligations contained in the European Regulation on deforestation aimed at avoiding the introduction, making available and export of certain commodities and products associated with deforestation and forest…
Newsletters
Labor and Employment Newsletter - June 2024
Sports & Entertainment Magazine - June 2024
Latin America Labor & Employment Law…
Tax Newsletter - May 2024
