As a general rule, criminal proceedings may be initiated in four ways: by police report, ex officio, by complaint (denuncia), or by private prosecution (querella).
A denuncia is a declaration or communication to the authorities reporting the possible commission of an act with the appearance of a criminal offence, subject to relatively relaxed formal requirements.
In contrast, a querella is a forma…
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The declaration of unconstitutionality of the Tax on the Increase in Value of Urban Land (IIVTNU) through Constitutional Court Judgment (STC) 182/2021 of 26 October (ECLI:ES:TC:2021:182) marked a turning point in the field of taxation. However, the limitation of the effects of this declaration, contained in its legal ground six, gave rise to intense debate regarding which cases could be classified…
Two recent judgments issued by the High Courts of Justice (TSJ) of Madrid and Extremadura have once again underscored a key principle in the recognition of permanent disability: the decisive factor is not the medical diagnosis itself, but whether the worker’s limitations prevent the performance of their customary professional activity.
In this regard, the High Court of Justice of Madrid (Judgment…
The Administrative Chamber of the Supreme Court, in its Judgment of 1 July 2025 (Appeal No. 642/2023, Resolution No. 901/2025), addresses the issue of whether the derivation of subsidiary liability of corporate directors must be duly reasoned.
In this respect, it should be recalled that the derivation of liability to directors is regulated under Article 43.1(a) of the General Tax Law (Ley General…
Interim measures (medidas cautelares) are those requested during judicial proceedings with the purpose of guaranteeing the effectiveness of a future judgment. Their specific form depends on the nature of the dispute and, more precisely, on the judicial jurisdiction in which they are requested.
In administrative contentious jurisdiction, judicial proceedings are generally aimed at challenging admi…
This summer, FDA published an updated list of Artificial Intelligence (AI)-Enabled Medical Devices as a resource to quickly identify AI-enabled medical devices authorized for marketing in the United States. As a reminder, AI is “[a] machine-based system that can, for a given set of human-defined objectives, make predictions, recommendations, or decisions influencing real or virtual environments.” …
The Australian Securities and Investments Commission has released a comprehensive report commissioned by it on the nation’s rapidly growing private credit sector. The report highlights significant concerns about transparency and investor protection across the $200 billion market.
The report reveals that large superannuation and institutional investment generally demonstrate sound governance and t…
The September Monthly Minute digs into the new final regulations that address SECURE 2.0’s Roth catch-up contribution rules.
On September 15, 2025, the IRS released final regulations addressing various SECURE 2.0 catch-up contribution provisions. These final regulations focus not only on requirements for higher-income employees to make after-tax Roth catch-up contributions but also provide pro…
A Victorian lawyer who relied on non-existent, AI-generated authorities has had his practising certificate varied following regulatory action by the Victorian Legal Services Board.
This follows similar instances recently reported on (see Federal Court order costs over use of Gen AI), where indemnity costs orders have been made against solicitors, following inappropriate reliance on AI generated m…
So, you’re an entrepreneur with the next big idea? Maybe you’ve already started brainstorming logos, looking at locations, or thinking about hiring new employees. While the idea stage might be the most exciting part of bringing your business to life, an equally important part is fulfilling the legal requirements surrounding entrepreneurship in Utah. This article walks you through five essential le…