The Supreme court has updated its approach to timeshare agreements following the amendment introduced by Organic Law 1/2025 of January 2, 2025 on efficiency measures in the public justice system. It now allows such agreements to be for longer than…

Shanghai has moved from a pilot approach to a formally implemented stage with the introduction of a new normative document for advanced tax rulings (ATR). Building on the experience of the earlier trial measures, the new measures expand the eligible…

In various judgments, the Supreme Court insists on the need to prove the guilt of the directors of companies that have committed tax infringements or to inquire into the existence of jointly and severally liable parties before deriving liability to…

In the Garrigues’ Tax Newsletter, we compile each month the most relevant updates in this practice area: court rulings, decisions, regulations…

With the arrival of the Christmas holidays, many companies give their staff the traditional Christmas basket or other gifts. However, would it be feasible to update or replace these gifts with more flexible alternatives? In this post we analyze…

Following the recent Supreme Court decision that recognizes Fumiko Negishi as co-author of 221 artworks signed by the Spanish artist Antonio de Felipe, we take a look at the judgment to analyze why the high court considered that Negishi’s personal…

The law sets out the roadmap for decarbonizing transport in Spain, establishes a new framework for coordinated planning, strengthens the role of public transport, and promotes the modernization of the mobility system. Among its measures, it includes…