The Spanish tourist sector faces news requirements to avoid food waste
The Food Loss and Waste Prevention bill establishes a series of obligations for the food chain – which includes hotels and restaurants – such as having a plan to prevent food losses, reaching agreements to donate their surpluses or allowing…
Europe promotes repairs in its quest to achieve a circular economy
Manufacturers will have to repair any goods for which the EU lays down repairability requirements where the defects are not due to the non-conformity of the goods with a sales contract.
Real Estate leasing is an economic activity even when management is outsourced, according to the Directorate General of Taxes
According to the most recent criterion of the Directorate General of Taxes (DGT), real estate leasing can be classified as an economic activity for Corporate Income Tax purposes when managed by specialized experts who have been subcontracted, even…
Restructuring and Insolvency Newsletter - July 2024
Tax Newsletter - June 2024
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
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.
Spain: 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…
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…
Are 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.
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…
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