LEGISLATION

Organization - Act 3/2013, of June 4, on the creation of the National Markets and Competition Commission. (Official Gazette of the Spanish State ("BOE") 134, June 5, 2013)

Legal Flash by the Competition and EU Law Group. Act 3/2013, of June 4, on the creation of the National Markets and Competition Commission.

Entrepreneurs. Job creation - Act 11/2013, of July 26, on measures to support entrepreneurs and stimulate employment growth and job creation. (BOE 179, July 27, 2013)

Legal update.- Act 11/2013, of July 26, on measures to support entrepreneurs and stimulate employment growth and job creation.

Royal Decree-Law 9/2013, of July 12, adopting urgent measures to ensure the financial stability of the electricity system. (BOE 167, July 13, 2013)

Legal Flash by the Energy group. Royal Decree-Law 9/2013, adopting urgent measures to ensure the stability of the electricity system.

OTHER LEGISLATION

OFFICIAL JOURNAL OF THE EUROPEAN UNION

Directive 2013/39/EU of the European Parliament and of the Council, of August 12, 2013, amending Directives 2000/60/EC and 2008/105/EC as regards priority substances in the field of water policy. (DOUE L-113, August 24, 2013)

Regulation (EU) No. 525/2013 of the European Parliament and of the Council, of May 21, 2013, on a mechanism for monitoring and reporting greenhouse gas emissions and for reporting other information at national and Union level relevant to climate change and repealing Decision No 280/2004/EC. (DOUE L-165, June 18, 2013)

OFFICIAL STATE GAZETTE OF THE SPANISH STATE ("BOE")

Pollution - Act 5/2013, of June 11, amending Act 16/2002, of July 1, on integrated pollution prevention and control, and Act 22/2011, of July 28, on waste and contaminated soil. (BOE 140, June 12, 2013)

Electricity - Order IET/1491/2013, of August 1, reviewing electricity access tolls for implementation from August 2013 and reviewing certain tariffs and premiums of special regime installations for the second quarter of 2013. (BOE 185, August 3, 2013)

Electricity - Resolution of August 1, 2013, by the State Secretary for Energy, approving the operating rules of the daily and intraday market for electricity production and the change in the daily market closing time. (BOE 190, August 9, 2013)

Electricity sector. Resolution of May 30, 2013, by the National Energy Commission, establishing and publishing the relationships of dominant operators in energy sectors. (BOE 164, July 10, 2013)

Electricity sector. Resolution of July 17, 2013, of the Congreso de los Diputados (the lower house of the Spanish parliament), ordering the publication of the recognition agreement of Royal Decree-Law 9/2013, of July 12, adopting urgent measures to ensure the financial stability of the electricity system. (BOE 173, July 20, 2013)

Electricity - Circular 2/2013, of July 31, by the National Energy Commission, requesting information for the year 2012, which electricity distribution companies must send to the National Energy Commission to calculate the increase in the activity of distribution, and supervise it. (BOE 194, August 14, 2013)

Marketable securities. Statement of operations - Circular 3/2013, of July 29, of the Bank of Spain, on statement of operations and balances in marketable securities. (BOE 184, August 2, 2013)

REGIONAL LEGISLATION

ARAGON – OFFICIAL GAZETTE OF ARAGON ("BOA")

Decree 136/2013, of July 30, of the Government of Aragon, on agricultural, livestock and environmental subsidies. (BOA 156, August 8, 2013)

Decree 133/2013, of July 23, of the Government of Aragon, on simplifying and adapting environmental administrative procedures to the current regulations. (BOA 152, August 2, 2013)

AUTONOMOUS REGION OF VALENCIA – OFFICIAL GAZETTE OF THE AUTONOMOUS REGION OF VALENCIA ("DOCV")

Decree 81/2013, of June 21, of the Consell, on the final approval of the Integrated Waste Management Plan of the Comunitat Valenciana (Region of Valencia). (DOGV 7054, June 26, 2013)

LA RIOJA – OFFICIAL GAZETTE OF LA RIOJA ("BOR")

Act 6/2013, of June 21, introducing amendments to the tax for the disposal of waste in dumping grounds, created by Act 7/2012, of December 21, on Tax and Administrative Measures for 2013, of the Autonomous Region of La Rioja. (BOR 77, June 25, 2013)

Act 7/2013, of June 21, regulating the prohibition in the Autonomous Region of La Rioja of hydraulic fracturing as an unconventional gas research and extraction technique. (BOR 77, June 24, 2013)

Decree 22/2013, of July 26, regulating the register of building energy efficiency certificates in La Rioja. (BOR 94, July 7, 2013)

NAVARRA – OFFICIAL GAZETTE OF NAVARRA ("BON")

Regional Order 199/2013, of May 30, of the Regional Ministry of Economy, Finance, Industry and Employment, amending the register of building energy efficiency certificates. (BON 109, June 10, 2013)

BASQUE COUNTRY – OFFICIAL GAZETTE OF THE BASQUE COUNTRY ("BOPV")

Order of April 2, 2013, of the Regional Ministry of Economic Development and Competitiveness, on the register of building energy efficiency certificates. (BOPV 95, May 20, 2013)

CASE LAW

Judgment of the Court of Justice of the European Union, of June 20, 2013. VAT. Concept of economic activity with regard to operating a photovoltaic system installed on the roof of a house used as a dwelling. Tax deductibility.

The acquisition of a grid-connected photovoltaic system, installed on or beside a privately-owned house used as a private dwelling, is considered an economic activity because these systems are designed so that the amount of electricity generated always exceeds the total private electricity consumption of the owner of the system, with it being possible to supply the surplus to the grid in exchange for continuous revenue over time. Thus, with regard to VAT, under the provisions of Directive 77/388/EEC, input tax can be deducted from output tax on supplying electricity to the grid.

Judgment of the Supreme Court of May 9, 2013. Cancellation of Order ITC/2452/2011, of September 13, reviewing certain tariffs and premiums of special regime installations.

Cancellation of the second additional provision of order ITC/2452/2011, setting the rental prices of new electricity smart meters, considering that they have been calculated based on out-of-date reports.

The ruling vindicates Endesa, which claimed that the price set for renting new meters is "clearly insufficient" and was established "without any justification or motivation, thereby contravening the principles of objectivity, transparency and non-discrimination."