Featured publications
-
Tax BlogIn order to strengthen control and revenue collection, and to encourage more efficient and sustainable logistics models, the EUR 150 customs duty exemption is set to be abolished from mid-2028, with a transitional EUR 3 customs duty to be introduced…
-
In a recent ruling, the Supreme Court recognizes that competition authorities are entitled to set up, in their sanctioning decisions, the duration and scope of the debarment from contracting with the public sector, thereby confirming the recent…
-
Garrigues DigitalThe debate regarding reservation of rights (opt-out) for AI training has shifted from principles to infrastructure. The German decision in the LAION case rekindles the key issue: how to turn ‘machine-readable’ into a ‘machine-actionable’ mechanism…
-
Labor & Employment BlogDue to its nature of paid leave, the use of trade union credit requires prior notice and justification, even if it is generic (for example: assembly, meeting, training, congress, etc.), so as not to infringe on freedom of association.
-
Intellectual Property BlogThe recent ruling on the domain name “mezquitadecordoba.org” confirms a key idea for any business: a domain name – no matter how old – does not prevail over a registered trademark. The decision highlights the importance of having a solid strategy in…
-
Hospitality & Leisure Law BlogThe new General Tourism Law of Peru approved various tax incentives for the tourism sector with the aim of promoting and regulating the sustainable and competitive development of tourism activity. Among them, the most notable are the significant…
-
Tax BlogThe OECD proposes new permanent safe harbours with the aim of simplifying the standard calculation rules of the Global Complementary Minimum Tax (Pillar 2) and reducing the possibility of an obligation to pay tax on this tax. In addition, it…
-
Hospitality & Leisure Law BlogIn 2026, Mexico’s hotel sector will face intensified anti–money laundering and counter‑terrorist financing (AML/CFT) expectations. The authorities will concentrate supervision on vulnerable activities such as real estate development and leasing, as…
Publications
From 1 January 2026, the minimum wage in Madeira increases to €980, overriding any lower amount set in employment contracts or collective bargaining agreements. Employers shall update any salaries below this threshold and adjust part‑time workers’…
For the first time in three years, the government is updating the meal allowance paid to public administration employees. This change will also affect the private sector, impacting on the tax exemption thresholds applicable to this kind of payment.…
Following the repeal of Royal Decree-Law 16/2025 by the Lower House of the Spanish Parliament, the Government again approves the social security contribution measures, the rate for occupational accidents and illnesses linked to the CNAE-2025…
These guidelines provide further details on the scope of private sector participation in those modalities that allow them to partner or share costs, expenses, investments, and risks of the activities and projects they carry out. These schemes must…
