Truck cartel: the Supreme Court assesses (and rejects) an expert report submitted in hundreds of legal proceedings that has led to contradictory rulings by different courts
In a new batch of judgments, the High Court confirms its doctrine in relation to the judicial estimation of the damage in this type of claims, extending it now to a series of cases which were accompanied by a specific expert report which, although…
Updated the minimum contribution bases to the SMI for 2024
Following the approval of the minimum interprofessional salary (SMI) for 2024, Order PJC/281/2024, of 27th March, amending the contribution order for 2024 (Order PJC/51/2024, of 29th January), has been published in the Official State Bulletin,…
Developed the regulation for the additional solidarity contribution
Approved a modification of the general Social Security collection and contribution regulations, which most notable novelty is the development of the so-called solidarity contribution that will come into force on 1st January 2025.
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…
Tax Newsletter - February 2024
We analyze the main news, judgments, resolutions and regulations in the latest issue of the Tax Newsletter.
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…
SEP Regulation: the draft regulation concerning the licensing of standard essential patents takes a significant step towards becoming law
The European Parliament has approved the Regulation on Standard Essential Patents, whose main objective is to facilitate the licensing of these patents on fair, reasonable, and non-discriminatory terms. The text must be still approved by the…
Final approval for the European directive on greenwashing, requiring greater information to consumers
The European Council has approved the directive on greenwashing, which will ban commercial practices such as greenwashing and early obsolescence, together with increasing the information that will have to be given to consumers. The new law has yet…
México: New requirements to renew the registration in the Registry of Providers of Specialized Services or Works
Individuals or legal entities registered in the Registry of Providers of Specialized Services or Works must renew their registration each three years.
Regulating AI in the EU, US and OECD: the difficult balance between security and driving innovation
The regulations that are starting to emerge in various different jurisdictions pose major challenges, not just for users, but also for developers of AI systems. In this article we will look at the main differences and the areas of common ground.
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