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Garrigues

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  • Towards a comprehensive VAT reform in the EU travel and tourism sector

    Since the end of July, the European Commission has been carrying out a review process of the VAT rules applicable to the travel and tourism sectors. The expected horizon for adoption is the fourth quarter of 2026.

  • The European Union simplifies the carbon border adjustment mechanism for small importers of goods

    The new ‘de minimis’ exemption substantially reduces administrative burdens for the vast majority of importers, while maintaining environmental and climate objectives.

  • New guidance on vehicle data and the Data Act: challenges and opportunities

    The European Commission has published the first guidelines clarifying how the obligations of the Data Act apply to connected vehicles. The document provides guidance for manufacturers, providers and users on access to, and use and transmission of, the data generated by vehicles, paving the way to a new stage in automotive data governance and the structure of future business models based on digital mobility.

  • 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.

  • 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.

  • The Data Act and cloud switching: keys to the new rules on changing cloud service providers

    The new EU Data Regulation (Data Act) introduces an unprecedented regime to facilitate switching between cloud service providers. The aim: to eliminate the technical and contractual obstacles that have constrained many users. As from September 2025, portability will be a legally binding right with specific obligations for providers.

  • European Commission Recommendation on reporting standards for SMEs published

    The European Commission has published a recommendation on a voluntary standard for sustainability reporting for small and medium-sized enterprises.

  • ‘European Defence Bond Label’: this is Euronext’s new label for bonds that finance the defence sector

    It integrates ESG principles into the financing of the defence sector and helps both issuers and investors contribute to the achievement of Europe’s security objectives.

  • Europe expands waste management requirements for the food and textile sectors

    The waste directive is amended to prevent the generation of food waste and to define the foundations of the extended producer responsibility regime for textile and footwear products.

  • Garrigues, ranked Most Innovative Law Firm in Continental Europe, in the FT Innovative Lawyers Awards

    The Firm also took home an award in the Knowledge and Data category