Business decisions and criminal law
The ever-increasing ubiquity of criminal law in business life is readily apparent just by turning on the television or reading a newspaper, filled with reports every day of the week on court decisions (most...
Tagged: taxation
Inheritance law: nationality or habitual residence
Since August 17, particular attention has been needed in relation to the law applicable to successions where the deceased resided permanently in a different place to the country of their nationality, because the entry...
Efficient vehicles for personal income tax purposes
In employee pay slips, it is relatively common to find that a portion of the compensation is paid in kind, such as, for example, through the assignment of vehicles to employees for their personal...
Goodbye (for now at least) to the Catalan “ADSL tax”
On September 14, 2015, the Constitutional Court (TC) admitted for consideration an action for unconstitutionality brought by the Central Government against Law 15/2014, passed by the Parliament of Cataluña, regulating the tax on the...
Business collaboration agreements with the tax benefits of patronage
Law 49/2002 of December 27, 2002 on the tax regime for foundations and tax incentives for patronage, includes collaboration agreements among the forms of business patronage envisaged. Specifically, article 25 provides that “for the...
Indirect taxation associated to e-commerce
The purchase and sale of products and services over the Internet, which is known as e-commerce, has grown immensely in the last decade. According to the National Statistics Institute (“INE”), more than 31.5% of...
The tax cost of improvising in family business successions
One of the main worries facing heirs upon succession to a family business is the tax cost of the transfer. Without prior planning—including a detailed analysis of the applicable legislation and available tax relief— when the time actually comes, there...
International taxation of entertainers and sportspersons: new Commentary on the OECD Model Convention
The taxation of entertainers and sportspersons is a complex area since the tax regime applicable to it differs from that applicable to revenues obtained from other kinds of activities. Article 17 of the OECD’s...
Impact of the tax reform on the compensation of employees and senior managers
As is stated in the preamble to the Law amending the Spanish Personal Income Tax (PIT) Law (35/2006 of November 28, 2006), the objective of the tax reform recently published in the Official State...
The EU General Court annuls the first two decisions of the Commission
On Friday, November 7, the General Court of the European Union delivered a judgment in the cases T-219/10, Autogrill España/Commission, and T-399/11, Banco Santander and Santusa/Comission, in which it annulled the first two decisions of the Commission...