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.