Featured publications
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Tax BlogIn a recent binding ruling, the Spanish Directorate General for Taxes (Dirección General de Tributos, DGT) concluded that the mere coincidence between the activity carried out by a newly incorporated entity and that previously performed by its…
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Labor & Employment Blog2026 may be the year in which various regulations that have been in the making in recent years see the light, such as the Intern Statute, the possible reform of the severance pay system or the Industry Law. We could also see the reform of the Law on…
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The reform of the National Water Law introduces profound changes in the regulation of the use and exploitation of water in Mexico, prioritizing human consumption and sustainability. It also strengthens state control, tightens the concession regime…
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Labor & Employment BlogWe put the finishing touch to the year 2025 by sharing this Labor and Employment Digital Collection in which we compile our newsletters, publications (Labor and Employment, and ESG) and Labor & Employment Blog posts. It is an excellent…
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In a case concerning the copyright protection of furniture designs, the Court revisits its settled case law on the originality requirement for the protection of utilitarian objects, while further delineating the relationship between copyright and…
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Hospitality & Leisure Law BlogThe Supreme court has updated its approach to timeshare agreements following the amendment introduced by Organic Law 1/2025 of January 2, 2025 on efficiency measures in the public justice system. It now allows such agreements to be for longer than…
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Tax BlogIn various judgments, the Supreme Court insists on the need to prove the guilt of the directors of companies that have committed tax infringements or to inquire into the existence of jointly and severally liable parties before deriving liability to…
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Newsletter TributarioIn the Garrigues’ Tax Newsletter, we compile each month the most relevant updates in this practice area: court rulings, decisions, regulations…
Publications
The National Antitrust Commission (CNA) implemented a new tariff scheme for the procedure to analyze concentrations in Mexico, replacing the traditional fixed quota and establishing a tiered fee system based on the maximum value of the reviewed…
Decree-Law no. 139/2025, of December 29th was publish on Portugal’s Official Gazette, ruling the minimum monthly wage’s increase to € 920.00, with effects from January 1st, 2026, onwards.
This index is the reference for several social security benefits.
The value of pensions for accidents at work is updated annually, in line with the evolution of Portuguese GDP and the 12‑month average change of the CPI in Portugal.
