Cum/ex transactions and the role played in these by banks and their governing bodies are currently the subject of a great deal of dispute and discussion. 

On June 30, 2022, Law No. 21,453 was published, which introduced amendments to the Tax Code regarding various matters, including on the obligation of financial institutions to deliver to the Service of Internal Taxes (SII) information of people and/or companies in certain cases.

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.

Defendant allegedly caused nuisance. Plaintiff warns once. After a subsequent incident, the claimant terminates the verbal housing counseling agreement, under pressure from the housing corporation.

Tenants request a narrow moratorium the day before the notified eviction. The current rent is paid, budget management and debt counseling are used. The landlord has not put forward any defence. 

More and more companies use patents to keep a distance from competitors or to open up common markets by cross licensing. This raises both legal and practical questions, which patent law expert Christoph Jonas sheds light on.

This article examines how buyers and sellers are negotiating indemnity caps in private company M&A transactions, as shown in the American Bar Association’s (ABA) private target deal points studies.

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.

In the course of 2021, the Supreme Court reached a significant milestone in the systematic elaboration and reconstruction of the liability of the Bank for abusive granting of credit.

The first -and perhaps the main- lesson that can be drawn from the series Sunderland 'Til I Die, consists in revealing the importance that the football team plays in relation to the population of the city that bears the same name. 

In the case of a pre-constitutive act, a lease is entered into. Seven years later, the tenant goes bankrupt.

Every time we have approached to examine a legislative amendment to the bankruptcy regulations, we have not been able to avoid remembering to what extent the legislator is imbued with our wonderful literary genre: the picaresque.