Articles

Methods for Avoiding Disputes in the Case of Business Succession

Uwe Müllner Uwe Müllner from  Patzina Lotz  on 

Legal disputes in connection with business successions are on the increase. This applies in particular to disputes under inheritance law, company law and tax law.

Shopping Center Operator Not Authorized to Impose Sunday Opening

Maurice van Leeuwen Maurice van Leeuwen from  Bos van der Burg Advocaten  on 
The Subdistrict Court in Leiden ruled that the operator of the Winkelhof shopping center was not allowed to unilaterally adjust the rules, such that Halfords had to be open on Sundays.

Consultants: a Liability Trap for Managing Directors?!

Uwe Müllner Uwe Müllner from  Patzina Lotz  on 

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. 

Duty of Information of Financial Institutions to the SII

Gustavo Cuevas Gustavo Cuevas from  Cuevas Abogados  on 

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.

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

Salvador Balcells i Iranzo Salvador Balcells i Iranzo from  Manubens Abogados  on 

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.

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