Featured publications
-
Portugal launches international public tender for the first phase of the Lisbon to Oporto High-Speed Railway Line
The Government of Portugal has authorized the opening of a public tender for the concession. This project, part of the National Railway Plan and the National Investment Program 2030, aims to promote decarbonization and improve the capacity of…
-
Highlights of 2023 Revision to Company Law of China
On December 29, 2023, marking the 30th anniversary of the enactment of the Company Law, China released the Company Law of the People’s Republic of China (2023 Revision), introducing adjustments to various aspects, including shareholder capital…
-
Garrigues Sustainable Newsletter - January 2024
In this newsletter we compile the most relevant legal news on ESG matters in Spain, published by Garrigues.
-
Spain - Tax incentives for patronage: higher personal income tax credits and corporate income tax credits
Plus, for gifts, the giver can receive goods or services from the recipient which are token in nature, and for collaboration agreements, the economic support can be in cash or in kind or consist of supplies of services where they are part of the…
-
The Corporate Sustainability Due Diligence Directive, a step closer to final approval
The Council and the European Parliament have reached a provisional agreement on the future directive on corporate sustainability due diligence.
-
Mexico's Supreme Court determines the unconstitutionality of the reform to the Electricity Industry Law enacted in 2021
This resolution represents an important step that fosters legal certainty to all participants and investors in the energy sector in Mexico.
-
Climate change reaches the civil courts: what types of legal action can companies face?
Increasingly, the courts are becoming a new scenario for the fight against climate change. We analyze the growing number of claims being brought against private entities related to the environment, together with the different types of action that…
-
2024: main new legislation needing to be considered by companies in Spain
Professionals in the various practice areas at Garrigues take a look, from all angles of business law, at the main new legislation that companies will face in the coming year.
Publications
Deadline for submitting the annual CIT return (Modelo 22 form) extended to 15th July
The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.
Mexico reinstates conditions for Clean Energy Certificates (CELs)
This encourages investment in power generation plants through clean energy and achieves higher profitability in the commercialization of CELs.
The drinks packaging industry and a tsunami of ESG rules and regulations
In a new edition of our Garrigues Sustainable Dialogs we look at the changing and hugely complex context that the industry is having to face, following the recently approved waste measures, to be able to continue on its path towards a more circular…
Spain: From 20th March, companies will be required to designate a lawyer within two days
20th March 2024 will come into effect Royal Decree-Law 6/2023 of 19 December (RDL 6/2023), which amends the Law Regulating Social Jurisdiction (LRJS) and the Civil Procedure Law (LEC) to allow companies to adopt measures for better control of…