Featured publications
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Hospitality & Leisure Law BlogDirective (EU) 2025/516 introduces a significant reform in the VAT scheme applicable to short-term rentals, which is set to take effect on July 1, 2028. The reform will mean that rentals of accommodation to the same person for a maximum of thirty…
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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…
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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…
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Tax NewsletterIn our Tax Newsletter, we regularly compile and summarize the most significant new developments in this area (judgments, decisions by the economic-administrative tribunals and the Directorate-General of Taxes, legislation, and other new developments…
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Data Economy, Privacy and Cybersecurity NewsletterIn this newsletter, we offer the latest updates on everything related to the data economy, privacy, and cybersecurity. We cover the most recent rulings from relevant authorities and agencies, key court decisions, and the most important news in this…
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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…
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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.
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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…
Publications
According to the Supreme Court, if the payments fall within the scope of the Royalty Directive and the exemption does not apply because the recipient is not the “beneficial owner”, the withholding must be made by applying the rate of the domestic…
The publication of new regulations to Mexico’s public procurement law accelerated the modernization the bidding system: full digitalization, updated economic evaluation criteria, enhanced transparency, and more flexible procedures such as bidding…
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.…
