This information note seeks to clarify some points for our Clients regarding the Special Tax Regime for the International Business Center of Madeira (hereinafter, the
The General Directorate of Legal Certainty and Public Faith girded to the wording of Article 203 of the Spanish Companies Act (SCA). The GDLCPF ratified
The Supreme Court reiterates the doctrine on the tax deductibility for Corporate Income Tax (IS) of the remuneration of a director who also performs senior
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 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
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
