European Union: Contracts and Commercial Law

Avocat.fr présente les enseignements de l’arrêt Comdribus de la CJUE pour les personnes interpellées, les officiers de police judiciaire et les juridictions pénales.

Luxembourg has introduced a new law allowing founders of private limited liability companies (SARLs) to defer the cash payment of the EUR 12,000 minimum share capital for up to 12 months following incorporation. This legislative change addresses the practical challenge of opening bank accounts before incorporation, enabling businesses to launch quickly without immediate funding requirements while maintaining statutory minimum capital safeguards.

The European Commission has published draft guidelines interpreting the AI Act's transparency obligations, establishing when and how organizations must disclose AI-generated content, deepfakes, and automated interactions. These guidelines clarify that deepfake labeling applies regardless of intent to deceive, that AI systems must identify themselves at the point of interaction, and that the editorial review exception for AI-generated text requires substantive human oversight with clear accountability.

Germany's federal cabinet has approved a draft law requiring streaming platforms and public broadcasters to invest 8% of their net revenue into European audiovisual productions, with strict rules on exclusive licensing periods and rights reversion.

The International Chamber of Commerce has unveiled its 2026 Arbitration Rules, marking a significant shift in how international arbitrations will be conducted. With the removal of mandatory Terms of Reference...

Michael Kyprianou & Co LLC provides legal services and professional insights through their newsletter subscription service.

International Financial Reporting Standards (IFRS) and Polish accounting standards present fundamentally different approaches to recording business transactions and assessing a company's financial position. These differences significantly impact asset valuation, liability recognition, revenue timing, and ultimately how investors, banks, and business partners perceive a company's financial health and creditworthiness.

Portugal's upcoming transposition of the EU Pay Transparency Directive will require companies with over 100 employees to disclose salary ranges, justify pay gaps exceeding 5%, and shift the burden of proof to employers in discrimination disputes. Drawing on the counterintuitive success of radical transparency at Brazilian manufacturer Semco, this analysis examines what Portuguese employers must prepare for as the June 2026 deadline approaches.

AI is fundamentally reshaping data center infrastructure through technical integration and market concentration. As power density requirements surge and cooling shifts from air to liquid, the traditional loosely-coupled infrastructure stack is evolving into tightly integrated systems designed specifically for AI workloads.