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
The DGSJFP examines the shareholder’s right to be sufficiently informed of the content of the proposed amendment. In the Resolution dated April 16, 2024 (published
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
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
In a recent ruling, the DGT has allowed that environmental deductions be proven withing the maximum period of 15 years, including the investments made in
