Articles

The reform of annual accounts is only possible prior to their approval by the shareholders’ meeting, and in the event of subsequent errors, these must

The choice of the civil form for a company carrying on commercial activities does not exempt its partners from joint and several liability for the

In this case, it is analysed whether such absence can lead to the annulment of the resolutions adopted, especially when it is alleged that the

The TEAC clarifies that the representation of the managed company in other group companies does not form part of the inherent functions of the position

It is not possible to request informative items with the purpose of requesting information on matters that are already included in the agenda of a

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