All Insights

Corporate

Spanish Supreme Court rules on mandatory distribution of dividends

Court extends possibility of challenging as abusive any agreement against the distribution of dividends and confirms that the judicial body
IT and data

Royal decree takes Spain a step further towards a circular economy

The new provisions include measures aimed at promoting the sale of food in bulk and the use of reusable packaging
Real estate

Spain's Directorate General of Taxation clarifies scope of amended mortgage-loan rules

Amended law extends to those professionally engaged in granting mortgage loans or credits for real estate transactions
Financial Services

UK's PRA extends deposit protection to e-money and authorised payment institutions-safeguarded funds

Depositor protection rules now cover Financial Services Compensation Scheme‑eligible customers of EMIs, APIs and others
Tax

Spanish court rules on the application of VAT reverse charge on the delivery of real estate taxed with real charges

Court holds that reverse charge rule does not apply to the delivery of real estate by an owner as security
Employment and pensions

UK Public Service Pensions Update | April 2023

Welcome to the latest edition of the UK Public Service Pensions Update
Dispute resolution

Dismissal of directors by the general meeting: a Spanish case law analysis

A recent ruling recalls that the power to remove directors by the general meeting does not require a 'reasonable justification'
Energy and Utilities

The Energy Transition | Government consults on major reforms to Contracts for Difference scheme

Welcome to our top picks of the latest energy regulatory and market developments in the UK's transition to net zero

Generative AI: can intellectual property infringements in training data be avoided?

Some exceptions to IP infringement might be available but they are limited in scope
Banking and finance

EU's Markets in Crypto-Assets Regulation establishing regulatory framework is approved

Yesterday, the European Parliament approved the Markets in Crypto-Assets Regulation, setting new game-changing rules for the cryptocurrency industry
Dispute resolution

Federal Ministry of Justice unveils plans to update Germany’s arbitration law

Twelve key reforms identified to modernise the existing statutory framework for arbitration in Germany