• The challenges of European AI regulation for the financial sector

    Artificial intelligence has enormous potential for financial institutions. Therefore, in addressing its regulation, the aim is to provide a framework of legal certainty to facilitate its adoption and also to address the challenges and risks for the…

  • Poland: Amendment of the Wind Energy Investment Act opens up new development opportunities

    La Cámara Baja del Parlamento polaco (Sejm) aprobó, el 8 de febrero de 2023, una enmienda de la Ley de Inversión en Parques Eólicos y algunas otras leyes. Hasta su enmienda, la ley limitaba las oportunidades de inversión en parques eólicos, al…

  • Commission's decision on tax lease partially annulled

    On February 2, 2023 the Court of Justice of the European Union (CJEU) partially annulled Commission Decision of 17 July 2013 which declared that the Spanish tax lease system was a state aid scheme and ordered it to be recovered from the investors…

  • The reconstruction of Ukraine, an opportunity for European entrepreneurs

    Following Russia's aggression on February 24, 2022, Ukraine has been faced with the challenge of defending its borders, improving its administrative systems and rebuilding its damaged infrastructure.

  • Poland allows the creation of VAT groups from 1 January 2023

    The new regulation facilitates management and may have a positive impact on financial liquidity in the capital group, whereas administrative activities related to the functioning of the VAT group are limited.

  • Directive on corporate sustainability reporting is published

    The new EU legislation requires companies to report regularly on the effect of their activities on people and the environment.

  • The Council of the European Union publishes its Decision on guidelines for the employment policies of the Member States

    Member States will take these guidelines into account in determining their employment policies and reform programs, in line with other initiatives to foster sustainability.

  • 7th Anniversary of the 2030 Agenda: 10 initiatives to lead change from the private sector

    Businesses play a key role in the adoption of the Sustainable Development Goals. We take a look at some of the most significant initiatives and actions being adopted by the private sector to implement the 2030 Agenda and contribute to change. 

  • God Save the Queen: what will happen to the Royal Warrants granted by the late Queen?

    Garrigues IP Blog

  • Scania & Others/European Comission: the ‘Hybrid procedure and the rights of defense guarantee

    What are the consequences of a settlement procedure where all the companies reach agreement with the authority conducting the investigation phase except one? Could the latter be harmed by not reaching an agreement? How does the principle of…

  • Donations to Ukraine: a review of the corporate income tax treatment in Spain and Poland

    Since the start of the invasion of Ukraine, many companies have been making donations to support relief efforts following the invasion. In this commentary we review the main corporate income tax implications of these donations for Spanish or Polish…

  • Ukraine: tax preferences for companies in Poland providing humanitarian aid in the wake of the refugee crisis

    On March 12 2022 the Act on aid to citizens of Ukraine in connection with armed conflict on the territory of this country came into force. The special purpose act, in addition to regulating a number of issues related to the refugee’s stay in Poland…