Temporal validity of the monetary contributions in the incorporation of a company
For the purposes of proving the deposit of the capital in a bank for the incorporation of a company, the essential factor for the purposes
16/09/2024
For the purposes of proving the deposit of the capital in a bank for the incorporation of a company, the essential factor for the purposes
Although the articles of association allowed the change of registered office within the same municipal area, the DGSJFP interpreted this provision as an explicit limitation
The TEAC and the DGT rule that contributions to holding companies, in the context of family tax planning, must be made with a correct economic
In order to avoid legal problems and to ensure that the powers are exercised within the legal limits, so as to prevent refusal of registration
There may be information that is rationally useful or relevant for the protection shareholders’ rights that is not essential for the exercise of their participation
Shares acquired before 2021 that represented a stake of at least 5% and had an acquisition value exceeding €20 million cannot benefit from the transitional
Incorporation of a company with the corporate purpose of the purchase of shares, stocks and its management The Directorate General for Legal Certainty and Public
Well-structured bylaws are essential for efficient business management, promoting the operation of the company as long as clear rules are established and ambiguities in decision-making
The DGSJFP examines the shareholder’s right to be sufficiently informed of the content of the proposed amendment. In the Resolution dated April 16, 2024 (published
Although in principle the stripping of a company’s assets can be pursued through a corporate liability action, in exceptional and qualified circumstances and individual action