## [Garrigues Newsletter nº 27](/pl/en_GB/new/garrigues-newsletter-no-27) # Garrigues Newsletter nº 27 04 / 22 / 2012 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/pl/en_GB/new/garrigues-newsletter-no-27) - []() - []() [Download pdf ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/Garrigues-Newsletter-27-eng_1.PDF) Previous Next New Legislation in Spain and Portugal **LEGISLATION** 1. SPAIN 1.1 Labor & Employment 1.1.1 Urgent measures to reform the labor market 1.2 Tax 1.2.1 Important tax news 1.3 Corporate 1.3.1 Simplification of the reporting and documentation requirements for mergers and divisions at enterprises 1.3.2 Mortgage reform: protection of low-income debtors 1.3.3 Temporary suspension of premiums for new special-regime facilities 1.4 Capital Markets 1.4.1 Financial Industry Reform 1.4.2 Requirements and procedure for application for government guarantees for credit institutions’ debt issues, to help credit institutions gain access to the capital markets 1.4.3 Changes to certain financial regulations on the powers of the European Supervisory Authorities 1.5 Shipping 1.5.1 Changes to the vessel traffic monitoring and information system **COURT CASES AND RULINGS** 1. SPAIN 1.1 Tax 1.1.1 New slant in supreme court judgment on permanent establishments 1.1.2 View of Directorate-General of Taxes on services provided between Spanish and Danish companies 1.2 Corporate 1.2.1 Data protection: supreme court judgment of February 8, 2012 1.3 Labor & Employment 1.3.1 Being excluded from application or interpretation committees is not a breach of labor union freedom 1.4 Restructuring & Insolvency 1.4.1 Opening of the assessment section in insolvency proceedings following the insolvency law reform 1.5 Antitrust 1.5.1 The CNC fines two companies for breach of their notification duty regarding a merger in the automotive component stamping industry 1.5.2 Penalty for abuse of a dominant position 1.5.3 The CNC fines several cement companies over €11 million in total for taking part in a cartel 1.6 Environment 1.6.1 Restrictions on setting maximum emissions values in a comprehensive environmental permit 1.7 Shipping 1.7.1 The Supreme Court confirms that the pirates who participated in the hijacking of the Alakrana fishing vessel are not terrorists **OTHER NEWS** 1\. SPAIN 1.1 Capital Markets 1.1.1 Decision of the Spanish National Securities Market Commission to lift the precautionary ban on creating or increasing net short positions on Spanish shares in the financial industry 1.1.2 New changes to the rules on notification of cross-border economic transactions 1.1.3 Changes to public and confidential financial reporting rules and financial statement formats 1.2 Corporate 1.2.1 Conditions for the new debt transactions of autonomous communities that apply for the ICO-CCAA 2012 direct facility 1.3 Tax 1.3.1 Modifications to the mutual assistance framework **EU News** 1\. FAVORABLE OPINION FROM EUROPEAN ECONOMIC AND SOCIAL COMMITTEE ON PROPOSED DIRECTIVE ON COMMON CONSOLIDATED CORPORATE TAX BASE 2\. CODIFICATION OF THE LEGISLATIVE FRAMEWORK ON THE ASSESSMENT OF THE ENVIRONMENTAL EFFECTS OF CERTAIN PUBLIC AND PRIVATE PROJECTS **Garrigues in the News** 1. GARRIGUES, BEST SPANISH LAW FIRM TO WORK FOR IN SPAIN 2\. GARRIGUES PICKS UP AWARDS FOR BEST PROJECT FINANCE DEALS 3\. 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