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
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
