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Found 97 articles

Comments on the Judgment of the Court of Justice of the European Union Declaring Non-Compliance with the Requirements of the Spanish Regulation to Initiate the Procedure of Patrimonial Responsibility of Public Administrations

The Court of Justice of the European Union (CJEU) has issued a judgment in case C-278/2020 for infringement of the Spanish legislator with respect to Union law in relation to the requirements demanded to initiate the procedure of patrimonial responsibility of the Public Administrations.


After-Tax Indemnity Limitations

In merger and acquisition transactions, the definitive purchase agreement, whether asset purchase agreement, stock purchase agreement, or merger agreement, typically contains representations, warranties, and covenants, along with related indemnification obligations.


Italy Introduces The Quick Fixes VAT Directive

Italy has introduced Directive 2018/1910/EU so-called “Quick Fixes”, which amended Directive 2006/112/EU on the harmonization and simplification of certain rules in the system of value added tax for the taxation of trade between EU Member States.


The Way is Open to Recover the IAE from the State of Alarm

Due to the global pandemic caused by the spread of the SARS-COVID19 virus, the Government of Spain decreed a state of alarm in 2020, which meant, at the time, the closure of all types of business, professional and artistic activities except those that were considered an essential service to society


The Court of Justice of the European Union Leaves without Effect the Imprescriptibility and the Sanctions Originated as a Result of Form 720

In 2012, the Government of Spain approved a new regulation that included the specific obligation to provide information on assets and rights located abroad. The CJEU has issued a Judgment in which it analyzes the aforementioned regime in light, among others, of the right to free movement of capital enshrined in Community law.