Monatliche Archive: Februar 2018

Important modification of requirements for obtaining an authorization for the carriage of goods by road in Spain

The EU COURT OF JUSTICE issued a judgment on 8 February 2018, declaring that Spain had failed to comply with its obligations according to Article 3, paragraphs 1 and 2 of the Regulation (EC) n. 1071/2009 establishing common rules concerning the conditions to be complied with to pursue the occupation of road transport operator, by […]

Indirect taxation: Sale of goods over an online platform

In order to know if the sales transactions being made over the Internet are subject to value-added tax (VAT) or asset transfer tax, the first thing to be done is to determine if such transactions are a sale taking place between individuals or if the seller is a business owner or professional in the exercise […]

Entrepreneurs: Funding a recently incorporated SME

Funding is one of the largest concerns that plague entrepreneurs when embarking on an entrepreneurial project.   One alternative that has been designed particularly for recently incorporated enterprises is the grant of a profit-participating loan granted by the Empresa Nacional de Inovación, SME, SA (hereinafter ENISA), a state-owned company that is attached to the Ministry […]

Importance of the shareholders’ agreements

The Supreme Court judgment of 25 February 2016 addressed the objection raised against certain resolutions passed at the General Shareholders’ Meeting because in matters of usufruct of shares and holdings, exercise of the right to vote corresponds to the bare owner, and that is not what was happening. It should first be indicated that a […]