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Do you import or work with cattle, cocoa, coffee, rubber, palm oil, soy, timber or products containing these materials that may come from outside the European Union?

On 24 July, the new rules, Delegated Regulation (EU) 2025/606, will come into force to accurately measure the efficiency of battery recycling. These rules will have to be applied by all agents involved in the production, management or recovery of batteries within the European Union. This regulation aims to establish common, clear and consistent rules to prevent unfair competition and boost the secondary market for batteries.

Best Available Techniques (BAT) emerge as the most advanced frontier of industrial practice, establishing a new paradigm of environmental responsibility. These techniques represent a firm commitment to reducing emissions and impact on the environment, defining the optimal limits of industrial activities.

A living will, also known as an advance directive, is a legal tool that allows individuals to express their preferences regarding medical treatment when they are unable to do so personally, especially in cases of irreversible or terminal illness. Through this document, a representative can be designated to make decisions on behalf of the affected person.

Effective debt collection management is crucial for all companies, especially under exceptional circumstances like the present, where cash flow becomes central to the survival of the business

Early planning for the generational succession of a family business is essential for achieving tax optimization and significant tax savings when inheriting shares of a family business or receiving them through donation.

On 6 November 2024, Royal Decree Law 6/2024 was published in the BOE with effect from 7 November 2024. This regulation introduces several fiscal measures aimed at municipalities affected by the DANA between 28 October and 4 November 2024. In this article, we will detail the most relevant tax measures and analyse how they influence taxpayers, companies and specific sectors.