Enrique Ortega and John Galilea on the accounting and tax perspective of cryptocurrencies | Carta Tributaria

The will of a Spanish company’s shareholders in general meeting may not be supplanted by a judge or court clerk, even if the latter is part of another State’s judicature and is acting within the framework of foreign proceedings and in accordance with applicable procedural law.

Notes on Articles 618, 619 and 620 of the Insolvency (Recast) Act 2022,

For the Grand Chamber of the CJEU, a tax exemption based on objective and non-discriminatory criteria and integrated into the logic of the legal system which it accompanies is inherent in the ‘normal’ tax regime and does not, in principle, confer a selective advantage. In such cases, the conditions for granting the exemption are neutral from the point of view of competition, as the fact that some undertakings satisfy those conditions, while others do not, is not relevant in the light of the rules on State aid.

The Judgment of the Court of Justice of the European Union of 29 April 2025 addresses the modification of public contracts originally awarded to an in-house entity which, during performance of the contracts, has lost such status. The reference for a preliminary ruling was made in the context of a dispute concerning the extension of concession contracts relating to service facilities ancillary to motorways to include the construction, maintenance and operation of fast-charging infrastructure.

Royal Decree 214/2025 does not create a new register, as its title suggests, but rather keeps and expands the one in place since 2014. What is truly new is the obligation imposed on specific companies and public bodies to calculate their carbon footprint and to draw up greenhouse gas emission reduction plans, as well as to publish the same. The royal decree’s succinct wording raises some questions of interpretation.

Elucidating certain matters relating to the membership of the secured creditor class(es) in Book II of the Insolvency (Recast) Act.

The obligation to accommodate the workplace for persons with a permanent incapacity has come to the fore with such incapacity no longer constituting an automatic termination-of-employment-contract event. Now, unless the employee intends otherwise, the employer has three months to make necessary adjustments or to offer a suitable vacant post, and a failure to do so that is not justified on the grounds of excessive burden means not only a breach of law with all its consequences, but also the continuation of the employer/employee relationship with all its consequences.

Summary of legislative and case law developments in the automotive sector.

The newsletter covers the main developments in Pharma & Healthcare legislation and case law.