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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.

Where Are You Going, Bankruptcy Law?

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.

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.

Main tax measures to be applied in fiscal year 2022

New year and therefore new fiscal year. And while waiting for future news (changes in real estate taxation, in the tax promotion of emerging companies, tax aid for digitization, ...) we can already highlight the following reforms produced recently.