ALERT

Ruling of the National Court on the tax treatment of severance payments

ALERT /

On July 3, 2019, a ruling by the National Court was published introducing criteria to determine the correct application of the exemption on severance compensation In general, the ruling denies the exemption to the compensation received by 15 employees as it understands that the dismissal is motivated by a voluntary extinctive agreement of the employment […]

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New legal framework for the control of foreign direct investment in the EU

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Yesterday’s Official Journal of the European Union, 21st March, published Regulation (EU) 2019/452 of 19 March establishing a framework for the control of foreign direct investment in the EU. The new regulation, which will apply from October 2020, provides that EU Member States may maintain, modify or adopt mechanisms to control, for reasons of security

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EU news: Patrimonial rights

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29/01/2019 COUNCIL REGULATION (EU) 2016/1103 of 24 June 2016 implementing enhanced cooperation in the area of jurisdiction, applicable law and the recognition and enforcement of decisions in matters of matrimonial property regimes  COMPETENCE: One of the most important purposes of the Regulation consists at making possible that different connected procedures  transact in front of the

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Preliminary Draft Law for the Promotion of the Ecosystem of Start-ups

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The Ministry of Economy and Business launched, until last Friday 25 January 2019, a Public Consultation prior to the preparation of the draft text of the “Law to promote the ecosystem of startups” (available here), allowing to present allegations to the players of the entrepreneurial ecosystem -not only startups but also large companies which interact

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Transfer pricing

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According to the OECD, 43months is the average time required in Spain to close a Mutual Agreement Procedure on Transfer Pricing. OECD AVERAGE OF 30 MONTHS. According to the OECD, 43 months is the average time required in Spain to close a pre-2016 Mutual Agreement Procedure on Transfer Pricing while the OECD average is of

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Discriminación entre trabajadores temporales y contrato indefinido

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[embedvideo type=”youtube” id=”uVZrAZ7YqL0″] [hr] La sentencia dictada recientemente por el Tribunal de Justicia de la Unión Europea ha provocado una incertidumbre sobre la situación legal del trabajo temporal en España y de cómo las empresas abordan las terminaciones de contratos temporales. En la referida sentencia, el TJUE concluye que la normativa laboral española incumple el

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Discriminación entre trabajadores temporales y contrato indefinido

ALERT, ALERT /

La sentencia dictada recientemente por el Tribunal de Justicia de la Unión Europea ha provocado una incertidumbre sobre la situación legal del trabajo temporal en España y de cómo las empresas abordan las terminaciones de contratos temporales. En la referida sentencia, el TJUE concluye que la normativa laboral española incumple el principio de no discriminación

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Incorporación al Mercado Alternativo Bursátil: procedimiento, ventajas e inconvenientes

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En los últimos meses, el Mercado Alternativo Bursátil (MAB o “Mercado”) es noticia por los escándalos que lo rodean. En la actualidad, tres compañías están suspendidas de cotización (Zinkia, Gowex y Carbures) mientras que una cuarta compañía (Bodaclick) se encuentra en proceso de liquidación. Esta situación hace plantearse, tanto a empresas como inversores, las posibilidades

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