The judgment of the Court of Justice of the European Union number C-788/19 of 27 January 2022 determines that the informative return on assets and rights located abroad (form 720) is contrary to European Union law and de ...
The Council of Ministers approved Law 11/2021, of 9 July, on measures to prevent and combat tax fraud, transposing Council Directive (EU) 2016/1164, of 12 July 2016, laying down rules against tax avoidance practices that ...
On 17 December 2021, Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law, also known as the Whistleblowing Directive, ca ...
The Ministry of Finance has approved Order HFP/1030/2021, of September 29th, which establishes the procedure and conditions for the Recovery, Transformation and Resilience Plan (hereinafter, PRTR).
The aforementioned Or ...
The “Ley de Sociedades de Capital” (hereinafter, LSC) has been recently amended regarding, among others, article 231 concerning people related to directors, and article 231 bis which regulates conflict of interest si ...
The “Real Decreto Ley 7/2021”, of 27th April transposes two EU directives that affect the General Law for the Defence of Consumers and Users, which extend rights regarding guarantees.
Article 16º of the “RDL 7/20 ...
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