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Firm: Garrigues

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“Bring Your Own Device” (BYOD): Pros and Cons
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...

A Step Closer to the Reform of the Intellectual Property Law: Key Features of the Debate
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...

An Alternative to Bank Financing: High Yield
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...

Brazilian Interest Payments on Net Equity (Juros Sobre o Capital Próprio): An International Perspective
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...

Cloud Computing and Enterprise Risk Management
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...

Companies facing the COVID Crisis: Special Newsletter, Spain - May 11 - 17
Garrigues, May 2020

Phase 1 of the ‘scaling-down’ process, third tranche of guarantees, extension of ERTE temporary layoffs, potential delay in the application of VAT directives and of DAC6, and measures to support the cultural sector For another week running, Garrigues summarizes the key issues that companies need to be aware of over the coming days...

COVID-19 Special Newsletter - Spain June 1 to June 14
Garrigues, June 2020

Preparation of financial statements and corporate income tax, recommencement of time periods, remote trials, gradual return to workplaces, insolvency proceedings and compliance with criminal law In a new edition of our COVID-19 Special Newsletter, we examine the key new legislation approved over the past two weeks in all areas of business law...

COVID-19: Key New Legislation Introduced in Royal Decree-Law 11/2020
Garrigues, April 2020

Garrigues analyzes the measures introduced by Royal Decree-Law 11/2020, from every angle of business law: corporate/commercial contracts, tax, labor and employment, restructuring and insolvency, procedures and administrative law...

COVID-19: Publication of Royal Decree-Law Mapping Steps to be Followed in Justice System Procedures
Garrigues, May 2020

We analyze Royal Decree-Law 16/2020, of April 28, 2020, published in the April 29 edition of the Official State Gazette (BOE), adopting procedural and organizational measures to confront COVID-19 (RDL 16/2020). And entering into force on April 30, 2020 (the day after its publication in the Official State Gazette)...

COVID-19: Spanish and European Union Intellectual Property Offices Announce Extension of Deadlines
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...

COVID-19: These are the Additional Urgent Measures Introduced by Royal Decree-Law 15/2020 to Support the Economy and Employment
Garrigues, April 2020

We analyze from the standpoint of corporate law/commercial contracts, labor, tax, litigation and administrative law, the main new legislation introduced by Royal Decree-Law 15/2020, of April 21, 2020, adopting additional urgent measures to support the economy and employment (RDL 15/2020), published in the Official State Gazette -BOE- on April 22, 2020...

COVID-19: What Should Companies be Aware of in the Next Few Days?
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...

Disconnecting from Work: A New Reality
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...

Distribution-Delivery Vs. Distribution-Sale
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...

EU Publishes Amendments to VAT Legislation Affecting Intra-Community Trade
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...

Law on the Protection and Sustainable Use of the Coastline: Adjustments and Refinements for the Management of the Spanish Shoreline
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...

Major News Concerning Arrival or Departure of Yachts From EU Customs Territory
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...

Make or Break Time for Insolvency Law? Towards a Business Restructuring Law
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...

New Energy Industry Legislation in Royal Decree-Law
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...

New Guarantee Facility, Extension of ERTE Temporary Layoff Procedures, Effects of the Crisis on Transfer Pricing, Return to Judicial Activity and 'Shields' for Businesses
Garrigues, May 2020

Garrigues analyzes the most important new legislation that companies need to be aware of in the coming days in the various areas of business law...

Progress in Prequalification Processes for New Road Concessions in Colombia
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...

Renewable Energy in Spain: Renew or Perish
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...

Renewable Energy in Spain: Renew or Perish
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...

Royal Decree-Law 8/2020 of March 17, 2020 Launches Urgent and Extraordinary Measures to Confront the Impact and Social Impact of COVID-19
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...

Spain: New Developments in Non-Resident Income tTax
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...

 

 

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