The impossibility to reformulate annual accounts after their approval
The reform of annual accounts is only possible prior to their approval by the shareholders’ meeting, and in the event of subsequent errors, these must
13/11/2024
The reform of annual accounts is only possible prior to their approval by the shareholders’ meeting, and in the event of subsequent errors, these must
The choice of the civil form for a company carrying on commercial activities does not exempt its partners from joint and several liability for the
In this case, it is analysed whether such absence can lead to the annulment of the resolutions adopted, especially when it is alleged that the
The TEAC clarifies that the representation of the managed company in other group companies does not form part of the inherent functions of the position
It is not possible to request informative items with the purpose of requesting information on matters that are already included in the agenda of a
The DGSJF strengthens the authority of the notary’s judgement as regards the sufficiency of representative powers and limits the possibility of the notary’s judgement being
