In the Garrigues Tax Newsletter we compile, month by month, the most relevant developments in this practice area: judgments, rulings, regulations...
In this newsletter we offer the latest news on data protection, privacy and cybersecurity. We address the most recent resolutions of the competent authorities and agencies, key judgements and the most relevant current issues in this area.
In the field of industrial property, few questions generate as many disputes as the conflict between the exclusive rights of the proprietor of a trademark and the activities engaged in by so-called “parallel importers”. In this scenario, the crucial…
In Mexico, health regulations are based on the Constitution and implemented through the General Health Law and its complementary regulations. These comprehensively regulate products such as medicines, medical devices, food, and cosmetics, as well as…
With the aim of tackling the housing emergency and moving towards a more sustainable tourism model, Decree-Law 6/2025 was published in the Official State Gazette on 24 May 2025, amending the Tax on stays in tourist establishments in Catalonia. This…
The Supreme Court has recently issued several judgments of great importance on the application of articles 13, 15 and 16 of the General Tax Law (hereinafter GTL), judgments that also affect the application of the doctrine of the so-called “second…
Customs value is the basis for calculating taxes on imports and exports and is determined primarily by the price paid plus certain additional costs. Declaring an incorrect value can result in fines or tax offenses, so proper documentation of each…
Article 20.3 of the Workers’ Statute allows the employer to adopt the measures it deems most appropriate to verify compliance with the employees’ labor obligations and duties. One such measure can be video surveillance. In this post we provide a…
The National Energy Commission (CNE) finally resumed, as of June 6, 2025, the deadlines and terms for the processing of matters under its jurisdiction. It will also temporarily utilize the Energy Regulatory Commission’s (CRE) previous regulations…
In recent years, the maquiladora industry in Mexico has undergone substantial changes in transfer pricing regulation that have transformed its fiscal compliance framework.
The deadlines for filing the CIT return, the IES and the tax file were extended, in response to the request of the Portuguese Chartered Accountants Association.
Correctly classifying a good in foreign trade involves understanding its nature, function, composition and processing degree. This process is governed by the TIGIE and the rules established by organizations such as the World Customs Organization (…
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