Once the annual accounts for several years have been approved at the same general meeting, the nullity of the accounts for one year does not
The Judgment of the Barcelona Provincial Court (15th Section) of 10 September 2024 analyses the impact of the failure of the chairman of a general
It is possible to incorporate a sole shareholder limited liability company in which the share capital is one euro represented by a single share of
According to the Directorate General for Legal Certainty and Public Faith (DGSJFP), it is not necessary to provide an explicit certification or declaration on the
For the reopening of the registration sheet of a company for failure to file annual accounts, it is sufficient to file the accounts corresponding to
The Directorate General for Legal Certainty and Public Faith (DGSJFP) rules that a partial reproduction of a legal rule in the articles of incorporation, which