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The failure to provide a valid economic reason for the restructuring of a family-owned business group
The tax benefit is not a valid economic motive for the restructuring and creation of the holding company, but could be indicative of a tax
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The tax benefit is not a valid economic motive for the restructuring and creation of the holding company, but could be indicative of a tax
Failure to specify the legal cause of dissolution in the notice to the general meeting does not absolutely nullify such notice, provided that the matter
The transfer of shares requires a public deed in order to be effective vis-à-vis the company and in general for the transfer to be enforceable
A legal entity may not attend the general shareholders’ meeting by means of two legal representatives in conflict with each other, and it must therefore
In the Resolution dated 19 February 2024 (published in the Official State Gazette of 19 March), the Directorate General for Legal Security and Public Faith
We have access to the first rulings of the TEAC recognizing the invalidity of some of the measures introduced in the Corporate Income Tax Law