News

The National Court sentenced the Association of Spanish Football Players (“AFE”) to compensate the Spanish Women’s Football Union, FUTPRO, with 60,002 euros for establishing as a requirement, only for female players, the affiliation to access the End of Career Fund. They have thus violated the freedom of association and non-discrimination on the grounds of sex … Read more

In order to be saved from any worries, it is highly recommended to Companies to know the main legal and legislative developments that can result in major changes in the workplace. Within the jurisprudential field, one of the judgements that is highly expected is the one of the Court of Justice of the European Union … Read more

Application of corporate income tax special regime for mergers and divisions to a family company split-off and subsequent donation to the children of the owners On December 4th, 2017, the Supreme Court issued a judgment in relation to the “valid economic reason” required by the special regime for mergers and divisions of Corporate Income Tax … Read more

f you are an entrepreneur, you must have been tempted to monitor the email of your employees when you believe that they are using the business means for tasks far from professional purposes; and, if you are a worker, I’m sure that you are wondering: Can the owner of the company monitor the content of … Read more

There are still a few months until the new General Data Protection Regulation (GDPR), which came into force in May 2016, is applicable. As of May 25, controllers and treatment processors must have implemented the necessary measures to comply with the new data protection regulation. It is direct application regulation that does not require to … Read more

The exemption on profits distributed by a company to its parent company cannot be limited on the basis of a general presumption of fraud or abuse established by national legislation In its recent judgment of December 20th, 2017, the Court of Justice of the European Union (CJEU) has ruled on the limits to the application … Read more

Form 232, informative tax return for linked transactions and transactions and situations related to countries or territories deemed tax havens. Last August, the Spanish Tax Ministry published Order HFP/816/2017, dated August 28th, approving informative tax return form 232 for linked transactions and transactions and situations related to countries or territories deemed tax havens. This new form includes … Read more