European Union: Contracts and Commercial Law

Addressing antimicrobial resistance (AMR) is one of the key objectives of the EU’s legislative reform. However, the development pipeline for new effective antimicrobials is obstructed, primarily due to a profound market failure: the low commercial value of the antimicrobial medicinal product market (costly development versus naturally limited market). In short, the market alone cannot deliver the solutions urgently needed to address AMR.

In practice, we are increasingly seeing clients approach us not only with tax or succession questions...

As part of the campaign of the Department of the Registrar of Companies and Intellectual Property to ensure the compliance of all registered entities with the obligation to submit annual returns along with audited financial statements, ...

Businesses operating in Portugal have a strict legal requirement to use certified accounting or billing software. This legal requirement ensures that electronic fiscal data is automatically prepared and transmitted to the Portuguese Tax Authorities, supporting full compliance and efficient tax reporting.

With the introduction of the Final Income Tax Without Imputation (FITWI) Regulations through Legal Notice 188 of 2025, Maltese companies can elect to apply a 15% final tax rate on chargeable income, instead of operating under the full imputation system.

Maltese law historically offered no dedicated corporate vehicle for these young individuals. Under the pre-existing framework, 16- and 17-year-olds remained under parental authority for business matters.

Debt recovery in Italy is regulated by the Italian Civil Code and the Italian Code of Civil Procedure and offers efficient legal remedies for foreign creditors seeking to recover unpaid invoices in Italy.

La reciente decisión de la CNMC en la que multa a ICON por restringir la competencia, confirma que las prácticas relacionadas con la fijación de los precios de reventa...

A large amount of information is currently available on the internet regarding the liability of a loan guarantor with a counterparty credit institution.