Joint account agreement or irregular partnership
The Provincial Court (AP) of Jaén confirmed the nullity of a joint account agreement signed in August 2015, on the grounds that it concealed an
In a Resolution dated May 12th, 2023, the TEAR upheld the claim filed against the provisional ISD liquidation of the Community of Madrid, determined by the DGT of the Community of Madrid, which denied the application of the 99% tax credit, based on the fact that the donation documented before a French Notary Public and duly apostilled, would not be considered as a public document, a requirement established by article 3.five.2 of Law 4/2006, of December 22nd, 2006, on Tax and Administrative Measures.
On the contrary, the TEAR appreciates that those formalized before a foreign Notary cannot be excluded from the consideration of public documents, as long as they comply with the notarial legislation of the corresponding State, together with the fact that the apostille of the document has recognized the condition of “public document”, thus confirming its documentary cate gory.
The TEAR also ratifies that the only requirement demanded by Article 25.2 of Legislative Decree 1/2010, of October 21st, consists of the mere formalization of the donation by means of a public document, so that the granting of a notarial deed of donation itself cannot be considered essential.
The Provincial Court (AP) of Jaén confirmed the nullity of a joint account agreement signed in August 2015, on the grounds that it concealed an
In the context of a merger by absorption registered in the Commercial Registry during the 2025 fiscal year, the absorbing entity assumes the obligation to
The Supreme Court confirms that the remuneration of directors must be proportional to the importance and economic situation of the company, in accordance with article
