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Found 172 articles

Doubts about the Refund of the Tax on Non-Reusable Plastic Containers

Many are the doubts that this new tax has generated in its application after its recent entry into force, also taking into account that it is pending regulatory development.


Imputation in the Abandonment of the Procedure and Interpretation of its Rules

The paper analyzes a judgment issued by the Supreme Court on the occasion of a judicial remedy, as a useful and suitable measure to interrupt the six-month period of Article 152 of the Code of Civil Procedure that regulates the abandonment of the procedure.


Recordings of Company Interviews in Order to Pre-Establish Documentary Evidence. The Yes of the Supreme Court Closes the Debate

In a recent sentence of the Supreme Court, complex under many aspects, the judgment of the appealed Court of Appeal had deemed inadmissible the use in court of the recording of telephone conversations between a worker and her direct superior


Need for Proof Landlord Obliges Tenant to Prove

Candidate tenants had to meet an income requirement before allocating a home. To this end, the defendants provided information, after which the house was assigned to them. Months later, the housing association was informed by the police about a fraud investigation.


Guide to Good Corporate Governance Practices for Foundations and Corporations

The purpose of this document is to be a guide that serves to improve the corporate governance of foundations and corporations through the implementation of good practices.