Effective after 1 January 2017: Amendment of Article 44 RIRPF (Personal Income Tax Law) in connection with expenses for personnel training or re-training: there are now more cases in which studies provided by the employer are not considered payment in kind for the purpose of updating, training, or re-training personnel when required due to the […]
Kategorie-Archive: Blog
Following the case-law of the Constitutional Court, the Supreme Court allows the admission of mails from an Inditex employee’s company mail account as evidence for the dismissal of said employee, in that: Inditex imposes a set of company rules and regulations on «information systems» and “information security policy” which limits the use of company computers […]
In terms of Managing or Executive Directors’ remuneration, the Supreme Court judgment handed down on February 26, 2018 provides that although directors must sign an agreement with the company, approved by the Board of Directors with the favourable vote of two-thirds of its members and with the abstention of the Director in question, as set […]
This requirement is set forth in Law 25/2013 of 27 December, which promotes the use of e-invoices and the creation of the accounting register for invoices in the public sector. A specific computer program is required for issuing an e-invoice. The Ministry of Industry, Energy and Tourisms offers a free-of-charge program. Another option is to […]
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 […]
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 […]
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 […]
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 […]
Urteil des Gerichtshofs (Zehnte Kammer) vom 30. März 2017, in der Rechtssache C‑146/16, Verband Sozialer Wettbewerb e. V. gegen DHL Paket GmbH DHL Paket betreibt die Online-Verkaufsplattform „MeinPaket.de“, auf der gewerbliche Verkäufer Waren zum Verkauf anbieten. VSW ist ein Verband, dem u. a. Anbieter von Elektro- und Elektronikartikeln sowie Versandhändler angehören, die Waren aller Art anbieten. Der Ausgangsrechtsstreit […]
http://www.mittelstandsbund.de/fachbeitrag_17012017