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  • Peru: The deadline is approaching for Peruvian consortia, funds and trusts to submit the declaration of ultimate beneficial owner

    Any Peruvian or foreign company or investor who directly or indirectly participates in the results or exercises effective control of the legal arrangement shall take into account the declaration to be made within the first 20 days of July 2024.

  • The protection of fashion and applied art under criminal law: the Supreme Court rules on the Desigual case

    The Supreme Court has delivered a judgment that bolsters copyright protection for works of applied art under criminal law: It sets an important precedent in Spain in distinguishing design as an art that deserves protection under both criminal as…

  • Portugal implements EU medical device regulation

    Portugal enforces Regulation (EU) 2017/745 on medical devices with Decree-Law no. 29/2024. This legislation covers rules for economic operators, healthcare institutions, and activities related to medical devices, ensuring compliance and public…

  • Spain: Time of imputation of refunds of taxes declared unconstitutional

    The Spanish Constitutional Court has been limiting the temporal effects of the unconstitutionality of tax rules, in the case of non-consolidated situations, to the date on which the corresponding ruling is handed down, with an expansive…