## [Restructuring & Insolvency Work Newsletter - February 2014](/en_GB/new/restructuring-insolvency-work-newsletter-february-2014) # Restructuring & Insolvency Work Newsletter - February 2014 02 / 24 / 2014 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/restructuring-insolvency-work-newsletter-february-2014) - []() - []() [Download Restructuring & Insolvency Newsletter - February 2014 ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/Restructuring-and-Insolvency-Work-Newsletter-February-2014_1.pdf) Previous Next A reference of the recent Law 26/2013, on savings banks and banking foundations, heads the new “Newsletter” on Restructuring & Insolvency. This regulation extends the concept of “financial institution” (related to the required majority for endorsement of refinancing agreements) to SAREB and to those who, under any title, acquire the claims owned by SAREB. It also includes a mention to the Royal Decree-Law 1/2014, which modifies the position of the State within the insolvency proceedings of toll-roads. As usual, the bulletin contains an outstanding compilation of the latest judicial cases on insolvency proceedings and the latest publications by our professionals. **INDEX** **I. New Legislation** *1. Law 26/2013, of December 27, 2013, on savings banks and banking foundations* *2. Royal Decree Law 1/2014, of January 24, 2014, on infrastructure and transport reform, and other economic measures* *3. Royal Decree 3/2014, of January 10, 2014, establishing the special rules on the grant of pre ordinary retirement aid under the social security system for workers affected by corporate restructuring processes* **II. Case Commentaries** *1. JUDGMENT dated December 11, 2013 rendered by Barcelona Provincial Appellate Court* *2. DECISION dated December 20, 2013 rendered by Madrid Commercial Court no. 8* **III. Headnotes** *1. Court of Justice of the European Union* - 1.1 JUDGMENT of the Court of Justice of the European Union of 16 January 2014 (First Chamber) *2. Supreme Court* - 2.1 JUDGMENT dated November 19, 2013 rendered by the Supreme Court (Chamber One) - 2.2 JUDGMENT dated December 11, 2013 rendered by the Supreme Court (Chamber One) *3. Provincial Appellate Courts* - 3.1 JUDGMENT dated July 24, 2013 rendered by Las Palmas Provincial Appellate Court - 3.2 DECISION dated October 8, 2013 rendered by Córdoba Provincial Appellate Court - 3.3 DECISION dated January 30, 2014 rendered by Pontevedra Provincial Appellate Court *4. Commercial Courts* - 4.1 DECISION dated November 27, 2013 rendered by Madrid Commercial Court no. 12 - 4.2 JUDGMENT dated December 3, 2013 rendered by Ávila Commercial Court - 4.3 DECISION dated December 5, 2013 rendered by Alicante Commercial Court no. 1 - 4.4 DECISION dated December 11, 2013 rendered by Barcelona Commercial Court no. 3 (Reference for a preliminary ruling submitted to the CJEU) - 4.5 DECISION dated December 16, 2013 rendered by Murcia Commercial Court no. 2 - 4.6 DECISION dated January 30, 2014 rendered by Madrid Commercial Court no. 8 **5. Directorate-General of Registries and Notaries** - 5.1 DECISION dated November 8, 2013 rendered by the Directorate-General of Registries and Notaries - 5.2 DECISION dated November 18, 2013 rendered by the Directorate-General of Registries and Notaries **6. Directorate-General of Taxes** - 6.1 BINDING RULING V2770-13 dated September 19, 2013 rendered by the Directorate-General of Taxes **IV. 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