Europe
The new coastal regulations may put an end to the extensions of maritime-terrestrial concessions
Extensions of concessions along the Spanish coastline are under European pressure. Following several rulings inspired by the case law of the European Court of Justice and infringement proceedings brought by the European Commission, the Spanish Government is preparing to reform the coastal regulations to require prior tendering for their award and extension.Poland takes another step toward pay transparency with the partial implementation of the Pay Transparency Directive
The Pay Transparency Directive is revolutionising the polish labour market. Some of the obligations, such as gender-neutral job titles or salary disclosure at the recruitment stage, have already entered into force. Over the next few months, further changes will take effect, including the requirement to report pay gaps and job evaluation. Their implementation into the national legal system will pose many new challenges for employers and force them to change their current practices.SAFE: Mechanism for financing the defense sector in Poland by the European Union
The European Union has taken an unprecedented step towards strengthening its common security and defence policy. In this article, we discuss the main objectives of the programme, its legal instruments and the tax implications for entities participating in defence procurement.Pay equity: the path towards eliminating gender pay gaps
Every February 22, Equal Pay Day is commemorated in Spain. Multiple actions deployed at the international, European and Spanish levels promote the equalization of working conditions between both sexes. In this post we review the most recent and outstanding ones, focusing on Directive (EU) 2023/970, of May 10, pending transposition.The EU promotes the elimination of the VAT exemption on short-term rentals
Directive (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 nights will be subject to VAT, on the basis that this type of rental has a similar function to the hotel sector. In addition, the role of digital platforms in collecting VAT is strengthened. It will be necessary to closely monitor the adaptation of this Directive to Spanish law in order to determine its final scope.g-digital, Garrigues’ digital business division, rounds off 2025 with new digital trust products and increases its eIDAS offering
With solutions designed to be integrated into all types of real-world client processes (evidence, signature, storage and certified notifications), it is gearing up for a 2026 marked by the entry into force of the European Digital Identity (EUDI) Wallet and the new compliance challenges faced by businessesAI and copyright: from ‘machine-readable’ to ‘machine-actionable’ in the opt-out from TDM: a question of vocabulary or technical governance?
The 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 that is interoperable and proportional.EU pushes for a profound reshaping of the digital economy in 2026 with proposed changes to legislation governing AI, data and platforms
2026 brings a raft of reforms that will redefine AI, privacy and digital markets in the EU. The regulatory agenda is shifting towards greater transparency, greater oversight and new obligations for platforms, technology providers and companies that process data or rely on digital services. It will be a pivotal year in terms of anticipating risks, adapting processes and strengthening corporate digital strategies.Data Economy, Privacy and Cybersecurity Newsletter - February 2026
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.What changes in Pillar 2 after the introduction of the new OECD Safe Harbours
The 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 proposes the extension of the existing transitional CbCR safe harbour for one year.