Consequences of a sole director’s non-attendance at the general meeting
In this case, it is analysed whether such absence can lead to the annulment of the resolutions adopted, especially when it is alleged that the
We have access to the first rulings of the TEAC recognizing the invalidity of some of the measures introduced in the Corporate Income Tax Law by Royal Decree-Law 3/2016, which included greater limitations on the offsetting of tax losses and double taxation deductions, as well as the mandatory reversal of impairment losses on shareholdings.
We have access to the first rulings of the TEAC recognizing the invalidity of some of the measures introduced in the Corporate Income Tax Law by Royal Decree-Law 3/2016, which included greater limitations on the offsetting of tax losses and double taxation deductions, as well as the mandatory reversal of impairment losses on shareholdings.
The ruling was included in Resolutions 00/06490/2023/00/00/00 and 00/05806/2023/00/00/00, both dated 22 February 2022, in which the TEAC ordered the AEAT to issue new resolutions or settlements, taking into account the measures declared unconstitutional by the Constitutional Court in its Ruling 11/2024 of 15 January.
In both resolutions, the TEAC declares the administrative act issued to be null and void, but orders a new one to be issued without including the measures declared null and void in RDL 3/2016, as it considers that the proceedings cannot be retroactive, given that the AEAT has not committed any error of a formal nature, which was linked to a rule in force at the time of issuing the settlement act in the inspection or resolving the request for rectification.
Following the declaration of unconstitutionality by the TC and with the criterion applied by the TEAC in this case, it is expected that the AEAT will be able to verify the accredited measures, review the movement of deteriorated amounts, fluctuations or reversals in the partitions or in the equity of the investee companies.
In this case, it is analysed whether such absence can lead to the annulment of the resolutions adopted, especially when it is alleged that the
The TEAC clarifies that the representation of the managed company in other group companies does not form part of the inherent functions of the position
It is not possible to request informative items with the purpose of requesting information on matters that are already included in the agenda of a