Publications - Accounting Law
The new regulation clarifies the rules, notification obligations and procedures related to the application of the new regulation on financial contributions granted by third states to companies operating in the EU.
In the fifteen rulings, the High Court clarifies some questions about the case, although we will have to be attentive to its position in relation to the following pending appeals.
On February 2, 2023 the Court of Justice of the European Union (CJEU) partially annulled Commission Decision of 17 July 2013 which declared that the Spanish tax lease system was a state aid scheme and ordered it to be recovered from the investors…
Garrigues analyzes from every business law angle the most significant legislative changes that are due to arrive next year.
Roughly eighteen months ago, on June 14, 2021, Law 31112 came into force, which introduced merger control definitively in Peru, applicable across all the country's sectors of economic activity and markets; because until then it only existed for…
The goods or services supplier (proveedor) will have to respond to the claims and complaints registered in their Complaints Book (Libro de Reclamaciones) within a maximum period of 15 business days. Also, if requested by the consumer, the response…
The entry into force in Colombia of Act 2195 of 2022 has given rise to the need to analyze how the changes made to the sanctions for violations of the antitrust rules compare to those that exist in other jurisdictions. This article will examine the…
What are the consequences of a settlement procedure where all the companies reach agreement with the authority conducting the investigation phase except one? Could the latter be harmed by not reaching an agreement? How does the principle of…
In current M&A practice, when talking about transactions of a certain size, it is important to take economic competition factors into account, and a preliminary and important element that especially needs to be considered is what the merger…
Companies competing in the same market must analyze whether a possible alliance between them is in compliance with the country’s antitrust legislation. To do so, they should bear a number of factors in mind which could be anti-competitive or…
The Antitrust Commission of Indecopi (AC) has approved the final version of the Guidelines for the Calculation of Notification Thresholds, through Resolution 022-2021/CLC-INDECOPI published on June 1, 2021, as part of the implementation of the…
The Technical Secretariat of the Indecopi Antitrust Commission will receive comments on the project until next Monday, March 22.