PublicationsNewsletters

Newsletters list 

  • Poland Newsletter - December 2014 12/18/2014 Practice Area As the end of 2014 approaches, we have prepared a summary of some of the most interesting legal and tax issues that arose in 2014 and that are worth remembering in the future.
  • Tax Newsletter - November 2014 12/15/2014 Practice Area On November 7, 2014, the General Court of the European Union handed down judgments on the Autogrill España (T-219/10) and Banco Santander and Santusa Holding (T-399/11) cases. In both cases, it held that article 12.5 of the Revised Corporate Income Tax Law (which permits amortizing goodwill derived from the acquisition of shares in nonresident entities) does not constitute State aid whether the acquired entities are European Union residents or otherwise.
  • Transport & Shipping Newsletter - November 2014 11/25/2014 Practice Area Publication edited quarterly in Spanish and English language by the Department of Shipping and Transport Law of Garrigues is focused on the Maritime Law in the EU, Spain and Portugal.
  • Restructuring & Insolvency Work Newsletter - November 2014 11/20/2014 Practice Area New edition of the publication prepared by the professionals in the Restructuring and Insolvency department with a round-up of new legislation, case commentaries, headnotes, awards and recognitions, and other Garrigues publications.
  • Sports & Entertainment Newsletter - November 2014 11/19/2014 Practice Area Attached is the Newsletter of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest in the field of Sports.
  • Garrigues Polska 2-2014 11/18/2014 Practice Area
  • Tax Newletter - September 2014 9/30/2014 Practice Area Article 11 of Royal Decree 1382/1995 which governs senior management employment relationships allows a senior management employment contract to be terminated on the ground of withdrawal by the employer, following the required amount of notice, and in these cases the senior manager will be entitled to the severance pay agreed in his contract and, in the absence of such an agreement, seven days’ salary in cash per year worked, capped at six months’ pay.
  • Garrigues Polska 1-2014 8/14/2014 Practice Area
  • Tax Newsletter - July 2014 8/11/2014 Practice Area The Supreme Court has just handed down three interesting judgments which we discuss in this newsletter.
  • Restructuring & Insolvency Work Newsletter - July 2014 7/31/2014 Practice Area A new edition of our newsletter on Restructuring & Insolvency Work is now available, featuring a set of up to thirty recent court decisions addressing recurring matters in our field such as the suspension of enforcements during the “pre-concurso”, the invalidity of freezing orders performed prior to the opening of the insolvency proceedings, the insufficiency of assets, the liabilities faced by the acquirer of production units or the notion of group of companies within our Insolvency Act.
  • Transport & Shipping Newsletter - July 2014 7/17/2014 Practice Area Publication edited quarterly in Spanish, Portuguese and English language by the Department of Shipping and Transport Law of Garrigues is focused on the Maritime Law in the EU, Spain and Portugal.
  • Business of Fashion Law Newsletter - July/August 2014 7/9/2014 Practice Area Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international multidisciplinary team of experts in corporate/commercial, IP, public, tax, employment and litigation law.
  • Tax Newsletter - June 2014 7/7/2014 Practice Area The General Taxation Law makes a clear distinction between “tax management procedures” and “inspection activities and proceedings”, regulating them in two different chapters (chapters III and IV, respectively) of Title III of “tax application” and conferring different functions and powers to each of these procedures.
  • Newsletter Sports & Entertainment - July 2014 7/3/2014 Practice Area Attached is the Newsletter of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest in the field of Sports.
  • Antitrust Newsletter May 2014 6/13/2014 Practice Area
  • Tax Newsletter - April 2014 5/28/2014 Practice Area Much attention is being given to the judgment by the Court of Justice of the European Union (CJEU) on the so-called “health cent” (case C-82/12, Transportes Jordi Besora, S.L.). In that judgment, the CJEU held that the Spanish law establishing the tax on the retail sales of certain oil and gas products infringes Directive 92/12, on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products.
  • Restructuring and Insolvency Work Newsletter - May 2014 5/13/2014 Practice Area A new edition of our newsletter on Restructuring & Insolvency Work is now available, featuring a set of up to forty recent court decisions addressing recurring matters in the field of business restructuring and insolvency.
  • Tax Newsletter - March 2014 4/11/2014 Practice Area The infringement on EU law is based on the absence of a ―specific purpose,‖ other than a merely budgetary objective for the tax, the establishment of which is precluded by the excise tax directive.
  • Business of Fashion Law Newsletter - April 2014 4/9/2014 Practice Area Focusing on legal advisory services to the fashion, design and luxury industries, the Newsletter was drawn up by an international multidisciplinary team of experts in corporate/commercial, IP, public, tax, employment and litigation law.
  • Tax Newsletter - February 2014 4/7/2014 Practice Area In recent years, the tax authorities have stepped up inspections of companies to review the personal income tax exemption applied in the calculation of withholdings made from certain severance payments, following the guidelines of the Annual Tax and Customs Control Programs in relation to the monitoring of withholdings on payments in cash and in kind.