The General Council of the Judiciary is in the process of rolling out Transparency Portals in the High Courts of Justice of the 17 autonomous communities. This initiative is being undertaken in accordance with the Bill of Citizens’ Rights to Justice, which was unanimously passed by the Working Group of the Monitoring Committee of the Government Pact for the Reform of the Justice System signed on 28 May, 2001 – representatives from the various parliamentary groups and the Ministry of Justice were involved in its adoption.
The approval of the non-habitual tax resident regime in 2009 is another reason why Portugal has become a premium destination for foreigners. This regime allows foreigners to benefit from zero per cent taxation on the majority of foreign-sourced passive income – capital gains from real estate assets, dividends, interests, immovable property income, royalties, and private retirement pensions, as long as certain conditions are met.
By virtue of a recent Resolution dated 11 December, 2015, the Spanish Supreme Court has clarified an existing legislative gap deriving from the current insufficient regulation of corporate groups in Spain.
By means of its ruling on March 14, 2013, the Court of Justice of the European Union (CJEU) had the opportunity to rule on the shortcomings of the Spanish justice system as it relates to the interpretation of Council Directive 93/13/EEC and establish the guidelines that the national court should follow to determine the unfairness of clauses in mortgage loan contracts concluded with consumers.
The data privacy scenario in Portugal has gone through a number of changes in 2015, in light of the European Court of Justice’s (ECJ’s) October 2015 ruling on the invalidity of the European Commission Decision 2000/520/CE (Safe Harbour Decision) as a basis for data transfers to the USA.
On 8 June, 2015, the Spanish National Appellate Court gave its judgment on the Spanish Dell case confirming the conclusion reached in the prior Decision delivered by the Spanish Central Tax Tribunal (TEAC), that the activities of the Spanish subsidiary of Dell (Dell Spain) constituted a permanent establishment (PE) of an Irish sales group company (Dell Ireland).
On 1 November, 2015, the Portuguese legal regime on health advertising practices, approved by Decree-Law No. 238/2015, of 14 October, entered into force. It is applicable to all stakeholders, whether public or private, that benefit from, or participate in, the conception or diffusion of a health advertising practice.