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Found 55 articles

Instrucciones lesivas para la sociedad impartidas por la Junta General de socios
Injurious Instructions to the corporation issued by the General Shareholders' Meeting or by the parent of the Group may be responsible for the personal liability of the administrators who execute them and of the parent / majority partner / sole shareholder.
Andorra: Reorder a Personal, Corporate or Societal Heritage at Zero Cost

With Andorran tax regulations, there was a subject that had been postponed: what happened if you wanted to reorganize an estate? Then it happened that there being no special regulation, applied general taxation.


The Controversy of VAT Deduction in Vehicles Affected by Activity; a Step Forward to Demonstrate its Total Impact

To settle objectively the deduction of VAT contributions on vehicles "affected by business activity", the legislator considered as a valid percentage a lump sum of 50% deduction. But left the door open to a possible deduction higher or lower.


Cross-sectional View of the Effects of the Supreme Court Decision of February 27, 2018 on the Remuneration of the Directors of the Capital Companies

From the mercantile point of view, the recent Supreme Court Judgment of 27 February has led to the rejection of the dualist theory of retribution of directors and the imposition of the monistic conception.


The appearance of technological innovations such as electronic doormen, video door phones, etc. they have led many Homeowners' Associations to consider the possibility of selling homes initially intended to be the residence of the building's doorman.