The DGSJF strengthens the authority of the notary’s judgement as regards the sufficiency of representative powers and limits the possibility of the notary’s judgement being
The transformation of a civil law company into a Limited Liability Company does not entail a new incorporation of the company, but it does require
The Provincial Court of Madrid confirms that the use of the burofax is a valid means of convening shareholders’ meetings in limited liability companies, provided
Ruling 51/2024 of the Barcelona Provincial Court of 27 February 2024 has extended the applicability of the individual liability action, recognising that the injury to
The appointment of a voluntary auditor of a company may be made by the general meeting or by the management body, before or after the
The Supreme Court considers that the remuneration received by the directors is deductible, even if not provided for in the articles of association. In the
Attribution of income tax liability for shareholders during the period between incorporation and registration of the company in the Commercial Register. Attribution of income tax
There is a problem of validity that prevents the registration of the resolution adopted at the meeting if it has been convened at the registered
The Organic Law 2/2024 of 1 August on equal representation and balanced presence of women and men (hereinafter “LO 2/2024”) has been enacted with the
The date of the audit report, when dated after the shareholders‘ meeting, proves the infringement of the right of the shareholders to have all the
