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Member Articles


A Rud(imental) Awakening for the Claimant in the Recent IPEC Case

While the summer break has meant that there have only been a few decisions from the court to consider, one decision relating to infringement of a popular drum and bass song confirms the key principles of copyright infrin ...

The Isle of Man’s Ship and Aircraft Registries

Ship Registry The purpose of a Ship Registry is to establish a ships nationality and ensure that every ship belongs to a particular state. When a client registers their ship they must provide proof of key information su ...

Amendment of the “Ley de Sociedades de Capital”, Regarding People Linked to Directors and Intra-Group Transactions

The “Ley de Sociedades de Capital” (hereinafter, LSC) has been recently amended regarding, among others, article 231 concerning people related to directors, and article 231 bis which regulates conflict of interest si ...

Extension Rights in Matters of Guarantees

The “Real Decreto Ley 7/2021”, of 27th April transposes two EU directives that affect the General Law for the Defence of Consumers and Users, which extend rights regarding guarantees. Article 16º of the “RDL 7/20 ...

Bank of Portugal Declaration - Recommendation on the Dividend Distribution - UPDATES

Following the several recommendations issued by banking regulators pertaining to dividend distribution by supervised entities during the COVID-19 pandemic period – in which we highlight Circular Letter CC/2020/00000072 ...

Possibility of Extraordinary Regularization of Pending Flexibility Plans - VAT

Order No. 315/2021-XXII, of September 28, 2021, determines that it will be possible to settle, on an extraordinary basis, the adhesion to pending flexibilization plans by means of certification by a Certified Accountant ...

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