Applicability of reduced 15% CIT rate to newly created companies that have remained inactive from incorporation until sale of its shares. Start of activities is
The statute of limitations for the action for directors’ liability for company debts shall coincide with the limitation period of the action to claim the
A new director of a company may be liable for damages caused by the actions of the previous director, as long as it has been
The Constitutional Court (TC) announced the declaration of unconstitutionality of certain tax measures introduced in the Corporate Income Tax (CIT) in 2016. Through a briefing
The directors of a company are not allowed to delegate proxies to attend the general meeting, although their absence is not a cause for nullity
A general meeting of shareholders may be convened by a director whose term of office has been expired for more than thirteen years and who
A general meeting of shareholders may be convened by a director whose term of office has been expired for more than thirteen years and who
With the start of the new year of 2024, a new regime for non-habitual residents in Portugal also came into force, where innovation finds tax
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
