Joint and several liability of the administrator for dissolution of the company
I. Introduction In this article we will deal with the liability regime of directors for company debts, with emphasis on those contracted against the Social Security regarding ruling 1103/2022 handed down on 27 July 2022 by the Administrative Chamber, Third Section of the Supreme Court, which is the subject of analysis, as well as the […]
New Startup Law: Law 28/2022, of 21 December, to promote the startup ecosystem
Spain has adopted important changes to corporate and personal tax that encourage foreign investment and the movement of qualified professional talent. I. Main novelties The Startup Law amends relevant provisions in Spain’s main tax laws: the Personal Income Tax Law, the Non-Resident Income Tax Law, the Wealth Tax Law and the Corporate Income Tax Law, […]
Golden Visa in Portugal for Investment Funds
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The “blacklist” of tax havens and the coexistence of regulations.
The latest update of the EU list of non-cooperative countries and territories has been published, increasing by three jurisdictions to a total of twelve. As has become customary since 5 December 2017, when the European Union’s list of “non-cooperative countries and territories for tax purposes” was first published, there have been regular entries and exits […]
The pre-pack in the new Insolvency Law
The procedural deadlines in traditional insolvency proceedings under Spanish insolvency law are incompatible with the dynamics of the debtor’s insolvency situation. Pre-pack has arisen to speed up the sale or restructuring of the bankrupt’s assets. This permits the court to approve an asset liquidation program for the total or partial payment of the insolvency debt, […]
Nationality Convention between Spain and France
I. Current situation On March 29, 2022, the Nationality Convention between the Kingdom of Spain and the French Republic (the “Convention”), signed in Montauban on March 15, 2021, was published in BOE 75/2022. The Convention allows one individual to hold both Spanish and French nationalities, and the recovery of Spanish nationality lost due to acquisition […]
The Madrid International Court of Arbitration: an alternative for conflict resolution in Latin America.
In the world of private-to-private relations, negotiation is often sought as a preliminary to more formal means of conflict resolution. However, it is not always possible to reach an agreement satisfactory to the parties involved. This is particularly relevant when the two actors have different nationalities, come from different legal and financial backgrounds, and have […]
Comments on the Temporary Solidarity Tax on Major Fortunes
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Portugal adjusts the requirement for non-resident taxpayers to appoint a tax representative
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Publication in the BOE of Law 18/2022, of September 28, on the creation and growth of companies.
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