Europe

Garrigues

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  • Teleworking and permanent establishment? The new keys to the OECD convention

    The OECD insists on the concepts of availability of housing by the company and habituality in the exercise of the activity from that domicile; and underlines the importance of there being a commercial reason for the provision of services under a teleworking regime.
  • Let the games begin: the video game as a key player of the entertainment industry

    From a niche pastime to a global phenomenon, video games now stand as a driving force of the entertainment industry. Beyond creativity and technology, they embody a complex fusion of art, technology, and law. As multifaceted works, video games demand thoughtful legal analysis and strategic intellectual property planning from development to launch.
  • Is pseudonymized data personal data? Key points following the European Court of Justice's judgment in the EDPS v SRB case

    The judgment delivered by the European Court of Justice (CJEU) on September 4, 2025 in the EDPS v SRB case (case C 413/23 P) is an important landmark in the field of data protection, because it deals with the concept of “personal data” which is at the heart of the practice.
  • Comparison of the transposition of NIS II by Portugal with that planned in Spain

    In July 2025, the Portuguese government resumed the process of transposing Directive (EU) 2022/2555 (NIS2) by presenting Bill no 7/XVII/1 Below we compare this transposition with the Spanish bill, examining the areas of application that are subject and exempt in each case, as well as the planned penalty system.
  • Data Economy, Privacy and Cybersecurity Newsletter - November 2025

    In 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 field.
  • More reliable online reviews? The new European Code of Conduct for reviews in the tourism industry

    The adoption of the Code of Conduct for online ratings and reviews for tourism accommodation constitutes a new step in the fight against fake reviews. This initiative, launched by the European Commission together with digital travel platforms, hotels and consumer associations, aims to achieve greater transparency and reliability of reviews. The objective is to regain consumers’ trust in these ratings mechanisms, so that only verified guests can leave an opinion, with a view to avoiding fake reviews that harm travelers, establishments and platforms alike.
  • EU public consultation on detecting and labelling AI-Generated content concludes: towards greater transparency

    The European Commission has taken a decisive step toward implementing Article 50 of the Artificial Intelligence Regulation (AI Act) through a public consultation—now concluded—focused on how to detect and label AI-generated content. The goal is to define, before 2026, guidelines and a Code of Practice to ensure transparency and inform users that they are interacting with an AI system.
  • The new European directive on waste reinforces the obligations to prevent food waste in hotels and restaurants

    The obligations in terms of food waste management are expanded, which will require a review of the internal procedures for handling, distribution and consumption of food in hotels, restaurants and catering.
  • Residents outside the European Union or the European Economic Area can also deduct expenses from their rental income

    The National High Court fully accepts the application of the principle of free movement of capital to third countries for income from real estate leases, although there is no case law of the CJEU for the specific case of this type of income.
  • Garrigues named by ITR as Spanish tax firm of the year and Portuguese transfer pricing firm of the year

    The awards were presented during the ITR 2025 EMEA Tax Awards which took place in London