La diligencia exigible al perjudicado como factor decisivo en la responsabilidad patrimonial de la Administración
Desde la práctica profesional en Derecho del Seguro, es habitual comprobar cómo los tribunales interpretan el artículo 32.1 de la Ley 40/2015, de Régimen Jurídico del Sector Público, como una norma que consolida dos pilares fundamentales: Responsabilidad directa de la Administración. Objetivación del sistema de responsabilidad, en el que no se exige acreditar culpa o […]
La unidad de culpa civil: aproximación doctrinal y jurisprudencial en España
La responsabilidad civil, tradicionalmente, se articula en dos grandes categorías: la contractual y la extracontractual. La primera surge cuando el daño se vincula al incumplimiento de una obligación previamente asumida en el marco de un contrato. La segunda, por el contrario, se configura al margen de cualquier relación jurídica previa, y su fundamento reside en […]
In Portugal, What are the updated criteria that define micro, small, medium, and large companies or groups in Portugal according to the new Decree-Law No. 126-B/2025?
This law introduced a significant readjustment in the size criteria that determine the classification of companies as micro, small, medium or large. The aim is to bring Portugal into line with European standards and reflect recent economic developments, in accordance with the new Decree-Law No. 126-B/2025, which transposes Directive (EU) 2023/2775. This amendment arises from […]
Insurance Coverage for Extraordinary Natural Events: Insights from the August 2024 DANA in the Balearic Islands
The severe DANA (Isolated Depression at High Levels) that struck the Balearic Islands in August 2024 has generated numerous questions regarding the insurability of the resulting damages. This article provides a concise overview of the applicable legal framework and the mechanisms that govern compensation for losses caused by extraordinary natural events. The August 2024 DANA—which […]
Company closure for holidays: how to plan 2026 in accordance with the Labour Code
Article 242 of the Labour Code establishes a regulatory framework that allows employers to manage periods of closure for holidays, a very common practice in certain sectors during the summer or Christmas / New Year period. Therefore, whenever compatible with the nature of the activity, the employer may close the company or establishment, in whole […]
Portugal_ADVERTISING: The hidden risk in everyday campaigns
Most advertising campaigns reaching the market contain small nuances that may qualify as misleading or comparative advertising, even when there is no intention of deceiving consumers. From our experience, the most common mistakes are: absolute claims (“no. 1”, “the best”, “market leader”) without sufficient evidence implicit comparisons that activate comparative advertising rules omission of essential […]
Portugal_DIGITAL FAIRNESS ACT: the next structural shift in the European digital ecosystem
In July of this year, the European Commission opened the public consultation for the future Digital Fairness Act, a framework that will redefine how companies communicate, personalize and design digital experiences for consumers. Although still in its early stages, the outline already reveals the focus of the European legislator. The Digital Fairness Act is expected […]
Insights on Insurance Coverage for Losses Caused by Natural Disasters: A Focus on the October 2024 DANA
The high‑altitude atmospheric depression (DANA) that struck Spain in October 2024 stands among the most destructive natural events of recent years, both in terms of human impact and material damage. As we have highlighted in previous analyses, insurance policies frequently exclude coverage for catastrophic events of this nature. At Belzuz Abogados, S.L.P., particularly within our […]
INCENTIVO À CAPITALIZAÇÃO DAS EMPRESAS (ICE) – O reforço dos capitais próprios com benefícios fiscais relevantes para 2025
1. O que é o ICE? O ICE visa incentivar o reforço dos capitais próprios das sociedades através de um benefício fiscal em sede de IRC, permitindo uma dedução ao lucro tributável correspondente a uma remuneração convencional do capital próprio (similar ao antigo RCCS, mas com âmbito mais alargado). O benefício resulta de: Entradas de […]
Portugal_The Constitutive Regime of Pension Funds
The topic of savings investment remains relevant, with multiple options available, ranging from traditional term deposits to savings certificates and pension funds. In this article, the Insurance Department of Belzuz Abogados, S.L.P. specifically addresses the issue of pension funds, particularly the types of pension funds and their establishment. A pension fund can be defined as […]