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The Constitutional Court Sets Limits on Electronic Notifications
Judgment No. 136/2026, issued in Case No. 04436-2025-PA/TC, represents an important precedent in tax procedure and the protection of taxpayers' rights against actions by SUNAT (the Peruvian Tax Authority).
Law No. 30-26 on Measures to Promote Economic Growth, Tax Simplification and Mitigation of the International Crisis
Law 30-26 introduces one of the most significant tax reforms in recent years, incorporating measures aimed at strengthening tax collection, simplifying certain tax processes, and promoting productive investment.
What the Deed Says, and What Lies Beneath: Express and Implied Easements
Hendley v. Darisse involved a dispute between neighbors over a land swap and the scope of an express easement and the existence of an implied easement for underground utilities.
Impact of Law No. 74-25 (New Penal Code) on the Dominican Health Sector
Although the law does not create a specific medical liability regime, it incorporates multiple provisions that directly impact doctors, nurses, pharmacists, laboratories, clinics, hospitals and other health service providers.
Catalonia Is Moving Forward with the Processing of a Bill to Limit Speculative Housing Purchases
The Parliament of Catalonia has taken another step in processing the proposed law aimed at limiting speculative housing purchases in areas with a strained residential market.
Carbon Credits In India
With the CERC Regulations, 2026 along with The Carbon Credit Trading Scheme now in force, the Indian Carbon Market has its first enforceable trading rules.
Draft Electricity Market Amendments Under Public Consultation
The Energy Market Regulatory Authority (“EMRA”) announced on 4 June 2026 that it had launched a public consultation on a comprehensive regulatory package proposing amendments to various pieces of legislation governing the electricity market.
Santa Cruz Produces. But Does the System Keep Pace With Its Growth?
How does a region that attracts people, generates employment, and faces blockades and limitations beyond its control sustain its growth?
Netting Procedures in Unlicensed Electricity Generation
The regulation in question sets out the technical and operational framework governing the netting processes carried out under the Regulation on Unlicensed Electricity Generation in the Electricity Market.
Italian Constitutional Referendum on Judicial Reform: A Brief Summary
A recent article was published on Index.hu regarding the Italian constitutional referendum, which concerns the restructuring of the judicial system and has sparked significant political and legal debates.
Reform of the Registry and Notarial System in Chile
Law No. 21,772 introduces a structural reform to the Chilean notarial and registry system , mainly modifying the Organic Code of Courts and the regulations of the Real Estate Registry.
Labor and Social Measures Approved in Response to the Crisis in the Middle East
Royal Decree-Law 7/2026, published in the Official State Gazette (BOE) on March 21, 2026, strengthens the social safety net, limits layoffs with government assistance, and advances mobility plans in response to the Middle East Crisis.
You Can Now Request a Refund of the IAE (Economic Activities Tax) for Prescribed Tax Years
Companies that paid the Tax on Economic Activities (IAE) to their City Councils in 2020, despite being forced to close due to the pandemic, may request a partial refund of those amounts.
Last Weeks to Request a Full Refund of the Wealth Tax
As we have already reported, the Wealth Tax is the subject of an appeal of unconstitutionality whose resolution, according to the most recent information, could be known next March.
Commentary on Law No. 32541
On December 31, 2025, Law No. 32541 was published, amending the first paragraph of Article 84 of the Income Tax Law (LIR), whose Consolidated Text was approved by Supreme Decree 179-2004-EF.
New Tax Measures for 2026
In Spain the corresponding Budget Law has not been approved before the start of the calendar year 2026, nor of course, the usual Law accompanying the first, both regulations that usually contained the major regulatory modifications that affected different areas, including taxation.
Key Aspects of the Recent Amendment to the Catalan Regulations on Commercial Facilities and the Law on Commerce, Services and Trade Fairs of Catalonia
Law 12/2025, was published in the Official Gazette of the Generalitat of Catalonia, which aims to introduce various modifications to both Decree-Law 1/2009, on the Regulation of Commercial Facilities, and Law 18/2017, on Commerce, Services and Fairs.
UK Immigration in 2026: New Year’s Resolutions for Navigating the Home Office’s Proposed Settlement Reforms
As we step into January 2026, the UK Government has launched consultation on what it calls the most sweeping overhaul of the settlement system in decades.
Comparative Guide to Real Estate in India
The 2025 update to the India chapter of the Legal 500 Comparative Guide to Commercial Real Estate, reflecting the evolving regulatory and commercial landscape of the sector.
When Development Meets Mumbai’s Salt-Pan Lands: A Legal Perspective
Mumbai’s salt pans are no longer just remnants of its salt making industry, they now stand at the centre of the city’s land use debate.