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Garrigues | May 2010

After becoming the object of several infringement procedures conducted by the European Commission, Spain has been forced to amend several non-resident income tax provisions to ensure those provisions comply with the principles enshrined in the Treaty on the Functioning of the European Union ...

Garrigues | July 2010

Insolvency Law can hardly reconcile business preservation and creditors satisfaction, so it usually sacrifices one or the other principle being therefore qualified as more or less debtor friendly. The question is whether preservation of business should take place in a prior stage, that of the pre- insolvency, leaving liquidation for the terminal insolvency situations ...

Garrigues | February 2011

As a result of its climate, Spain enjoys a strategic position within the European Union for theproduction of renewable energy, hence its long-standing commitment over the years to promoteresearch and development in such energy sources ...

Garrigues | February 2011

As a result of its climate, Spain enjoys a strategic position within the European Union for theproduction of renewable energy, hence its long-standing commitment over the years to promoteresearch and development in such energy sources ...

Garrigues | April 2012

The Gap Between Revenues and Expenses in the Electricity and Gas Systems. The new legislation is contained in Royal Decree-Law  of March 30, 2012, transposing measures concerning domestic electricity, gas markets and electronic communications ...

Garrigues | February 2013

1. Interest on Equity and Dividends: the Brazilian Perspective Brazilian companies have two main instruments for remunerating shareholders for the  capital invested in companies: dividends and interest on net equity (“Juros sobre o capital própio”, referred to as “IoNE” in this article). Both instruments can be used at the same time, but their tax treatment will depend on the particular characteristics of  each case ...

Garrigues | May 2013

Traditionally the Spanish business sector has financed its growth primarily through bank loans. However, the current  restrictions on  credit  (derived not only from the crisis but of growing capital constraints of banks themselves) have to seek funding  alternative  or complementary to the bank ...

Garrigues | May 2013

Although we observed a increasingly widespread use of computer-based solutions in the cloud ( cloud computing ) in the information systems of companies and administrations, sometimes the obvious advantages it brings to the customer do not pay the necessary attention to the assessment of corporate risks that can generate its adoption ...

Garrigues | July 2013

In the last few years, many multinationals are implementing in their organizations so-called “Bring Your Own Device” (BYOD) policies.  What is “BYOD”? It is a new trend in the management of technological infrastructure within companies where employees bring their own devices to the workplace, thereby reducing the number of devices that companies have to provide to employees, with the consequent reduction in costs ...

Garrigues | November 2013

The European Parliament’s Auken Report made it clear that Spain is coming up short as far as protecting its coastline is concerned. Application of Coastal Law 22/1988, of July 28, 1988, fast-tracked in recent years, not only brought with it no little confusion for all concerned, it also failed to contribute to the protection of the coastline, which clearly leaves a great deal to be desired along certain stretches of the Spanish coast ...

Garrigues | November 2013

The Colombian government, aware of the need to improveinfrastructure in order to reduce logistical costs and thereby promote the country’s growth and development, is currently in the process of selecting contractors for the fourth generation road concessionprogram, which envisages the award of approximately 25 concession contracts, with total investment of close to  €18,300 million ...

Garrigues | February 2014

We are seeing a definite upswing in the number of entrepreneurs and start-ups for myriad reasons (including, as one example, the recent enactment of Law 14/2013, of September 27, 2013, to support entrepreneurs and their internationalization). As a result, we have decided to launch a series of posts on the subject of start-ups and the world of the entrepreneur. This first post discusses the shareholders’ agreement because from a legal angle it is one of the cornerstones of any start-up ...

Garrigues | March 2014

As we indicated a few months ago, the partial reform of the intellectual property law continues its journey towards the Lower House of the Spanish Parliament. On Friday, February 14, the Cabinet approved the text of the preliminary bill, which must now get the green light from the consultative bodies and be debated in Parliament as a bill before its definitive approval. The main lines of the approved text are those we advanced in our previous post: 1 ...

Garrigues | March 2014

The rapid expansion of brands in the Chinese foreign market has problems relating to the protection of these arise and hence of their owners. The last amendment to the Trademark Law of China reflects one of the main problems that foreign companies often face in China which is "brand hijacking." The records of "bad faith" requested by the opportunists of fashion brands block applications for registration of trademarks by their rightful owners ...

Garrigues | June 2016

The recent First Chamber Supreme Court’s (SC) case law has been consistent when determining that the granting of clientele compensation in case of unilateral termination of the distribution agreement by the manufacturer could not be made automatically by analogous application of the Agency Contract Act, but by taking into account the particular casuistry ...

Garrigues | July 2018

Much has been written about hotel management contracts, their legal nature and their place within the different contractual arrangements available under Spanish law. Nevertheless, in our professional lives we too often encounter contracts that include clauses or use descriptions or definitions that collide head-on with how those contracts should actually be framed ...

Garrigues | August 2018

The Ministry of Energy published the General Administrative Rules on Social Impact Assessment of Projects in the Energy Sector (“Rules”). The Rules set forth requirements for drafting and filing an Assessment report, as well as the procedure for the issuance of a Resolution and Recommendations. After a 3-year public consultation process, on June 1st, 2018, the Rules were finally published on the Official Gazette of the Federation, entering into force on June 2nd ...

Garrigues | October 2018

The Spanish Tax Agency published on their webpage an information notice by the Customs and Special Taxes Department with the intention of “enabling interested parties to comply with their tax and customs obligations” as it regards the arrival and departure of recreational craft from the customs territory of the Union ...

Garrigues | December 2018

Call-off stock or consignment stock is specifically regulated, changes are introduced into chain sales, and requirements are laid down for applying the exemption to intra-Community supplies of goods ...

Garrigues | January 2019

Employers must develop in-house policies laying down the right of employees to disconnect from work, with special emphasis on remote working using digital tools. Recent legislation — Organic Law 3/2018, of December 5, 2018 — not only brings Spanish law on the protection of personal data up-to-date, but also includes a section regulating the protection of citizens’ digital rights ...

Garrigues | February 2020

There is a growing concern among the general public about issues surrounding companies’ boards of directors and executives. Any aspect relating to board members and executives, particularly their compensation, can therefore come under public scrutiny ...

Garrigues | March 2020

  The Government has approved Royal Decree-Law 7/2020, of March 12, which adopts urgent measures to respond to the economic impact of COVID-19, including measures in the workplace for officials and a bonus for companies. tourism that prolongs the employment of discontinuous permanent workers. Likewise, employers and unions have agreed on a joint proposal document for the coronavirus crisis ...

Garrigues | March 2020

Royal Decree No. 463/2020 declaring a state of alert in Spain to manage the COVID-19 public health crisis was published on March 14, 2020. Among other measures designed to respond to the outbreak and alleviate its consequences, all court and administrative time limits have been suspended for fifteen natural days (i.e. until March 29, 2020). This period, however, may be extended if necessary ...

Garrigues | March 2020

The March 18, 2020 edition of the Official State Gazette has published Royal Decree-Law 8/2020 of March 17, 2020 on urgent and extraordinary measures to confront the economic and social impact of COVID-19. The decree-law comes into force on its publication date, for a one-month term, and allows this term to be extended. The adopted measures cover many different fields of business activity. Below is a summary of the main measures classified by area ...

Garrigues | March 2020

The global health alert triggered by the spread of the new coronavirus known as SARS-CoV-2, which causes the disease COVID-19, is creating great challenges for companies. Governments around the world are tackling the situation by approving drastic measures to try to mitigate the effects of the health crisis first and the economic crisis second ...

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