
Filing of annual accounts with an unfavorable opinion from the auditor
It is possible to file a company’s annual accounts with the Commercial Registry even if the auditor’s report contains an unfavorable opinion, provided that such
The bylaws are a set of essential rules governing both the operation and the internal organization of a company. The execution of the bylaws is a mandatory requirement in the public deed of incorporation for a company to acquire legal personality, which is materialized by their registration in the Commercial Register.
The bylaws governing companies must include, as a minimum, the following information:
The founding shareholders are free to include in the articles of association and bylaws all those covenants and conditions that they consider appropriate for the proper functioning of the company, provided that they do not contravene the laws in force or the essential principles of the type of company chosen.
It is possible to file a company’s annual accounts with the Commercial Registry even if the auditor’s report contains an unfavorable opinion, provided that such
An ETVE (Entidad de Tenencia de Valores Extranjeros, or Foreign Securities Holding Company) is a company incorporated in Spain that benefits from a special tax
The individual representative of a legal entity acting as a director assumes an organic position with full joint and several liability. This appointment carries significant