European Union: Corporate and Company Law

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Article
Control judicial del nombramiento de experto independiente por el registrador mercantil a los efectos del artículo 353 de la Ley de Sociedades de Capital
¿Puede el registrador mercantil nombrar un experto independiente para valorar participaciones cuando existe controversia sobre la existencia del derecho de separación de un socio? El Tribunal Supremo delimita las competencias del registrador en estos procedimientos y establece cuándo debe suspenderse su actuación.
Spain Commercial
Gómez-Acebo & Pombo
Article
Slovenia's Intervention Act On The Horizon: How Will It Affect Your Business?
Schoenherr's Ljubljana office stands as one of Slovenia's premier business law firms, offering comprehensive legal services spanning M&A transactions, private equity investments, real estate acquisitions, and financial restructuring. With internationally trained lawyers fluent in multiple languages, the firm serves both foreign and domestic investors across diverse sectors including automotive, energy, banking, and technology.
Slovenia Employment
SA
Schoenherr Attorneys at Law
Article
Traitement fiscal des sommes versées en application d’une clause de retour à meilleure fortune
Le Conseil d'État clarifie le traitement fiscal des sommes versées en application d'une clause de retour à meilleure fortune attachée à un abandon de créance. La décision établit un principe de neutralité fiscale lorsque l'abandon initial n'a pas été déduit du résultat imposable, créant ainsi une symétrie de traitement entre l'abandon et le retour à meilleure fortune.
France Tax
MB
Mayer Brown
Article
The European Pre-pack: Safeguarding Value Beyond Liquidation
The European Union's Directive (EU) 2026/799 introduces the pre-pack procedure to address the longstanding fragmentation of national insolvency laws across Europe, aiming to preserve viable businesses that would otherwise be dismantled due to timing mismatches between corporate crises and market reactions. This two-stage mechanism promises to reduce legal uncertainty and stabilize the EU single market, but raises critical questions about moral hazard, confidentiality, and the corporate governance structures
Italy Insolvency
GGI Global Alliance
Article
New Guidance Issued By The Luxembourg Business Registers On Beneficial Ownership Registration
The Luxembourg Business Registers has issued new guidance requiring entities held by fiducies, trusts, or foundations to look through these structures when determining beneficial ownership for registration purposes. This circular introduces significant changes to how beneficial owners must be identified and reported, aligning Luxembourg's approach with upcoming EU regulations and potentially requiring many entities to review and amend their existing registrations.
Luxembourg Commercial
AO
A&O Shearman
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