The tax would be applicable as of 1 January 2024 for Spanish entities that are part of multinational groups and those with revenues of more
In companies with three joint directors appointed in the articles of association, certificates of corporate resolutions must be drawn up by all the directors of
The Central Economic-Administrative Court (TEAC) changes its criteria and establishes the need to assess the senior management employment relationship of the directors of companies and
The company is obliged to comply with commercial obligations, including the filing of annual accounts, from the same financial year in which the articles of
According to the Barcelona Provincial Court, unless thereare tie-in agreements, it is not possible to extend to acompany the restrictions to the transfer provided in
The Provincial Court rules on the validity of a clause in a shareholders’ agreement that establishes its duration until the members of the agreement acquire
The reduction of the share capital must be adopted by a resolution to decrease the share capital, complying with the requirements of the Capital Companies
The Supreme Court considers that the remuneration received by the directors cannot be considered as mere donations due to the fact that they are not
The shareholder is entitled to bring a direct company action in cases of breach of the duty of loyalty, irrespective of whether the company has
Corporate resolutions that seek to render a previous resolution null and void shall not have retroactive effect and must meet the requirements laid down in
