Tax neutrality regime for contributions to a family holding company
The TEAC and the DGT rule that contributions to holding companies, in the context of family tax planning, must be made with a correct economic
10/09/2024
The TEAC and the DGT rule that contributions to holding companies, in the context of family tax planning, must be made with a correct economic
There may be information that is rationally useful or relevant for the protection shareholders’ rights that is not essential for the exercise of their participation
Shares acquired before 2021 that represented a stake of at least 5% and had an acquisition value exceeding €20 million cannot benefit from the transitional
Incorporation of a company with the corporate purpose of the purchase of shares, stocks and its management The Directorate General for Legal Certainty and Public
Well-structured bylaws are essential for efficient business management, promoting the operation of the company as long as clear rules are established and ambiguities in decision-making
Although in principle the stripping of a company’s assets can be pursued through a corporate liability action, in exceptional and qualified circumstances and individual action
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
Failure to indicate the existence of related party transactions in the notes to the financial statements renders the resolution approving the annual accounts of a