PublicationsNewsletters

Newsletters list 

  • 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.
  • Sports & Entertainment Newsletter - March 2014 4/4/2014 Practice Area .
  • Transport & Shipping Newsletter - March 2014 3/26/2014 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 - March 2014 3/3/2014 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 Bulletin - January 2014 2/27/2014 Practice Area The General Tax Law provides statutes of limitations that apply to tax authorities and taxpayers alike. The tax authorities thus have only four years to assess or claim the payment of assessed or self-assessed debts, and taxpayers have the same period to apply for and obtain refunds and reimbursements of the costs of guarantees
  • Restructuring & Insolvency Work Newsletter - February 2014 2/25/2014 Practice Area A reference of the recent Law 26/2013, on savings banks and banking foundations, heads the new “Updates” on Restructuring & Insolvency. This regulation extends the concept of “financial institution” (related to the required majority for endorsement of refinancing agreements) to SAREB and to those who, under any title, acquire the claims owned by SAREB.
  • Antitrust Newsletter n. 29 1/27/2014 Practice Area
  • Transport & Shipping Newsletter 1-2014 1/15/2014 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.
  • Garrigues Polska 4-2013 12/20/2013 Practice Area We are pleased to deliver Newsletter of the Warsaw Office of Garrigues, where topics relevant for the business activity are discussed. We present and discuss planned and introduced changes in the law and practice of law enforcement and administration agencies, such as courts or tax authorities and analyze their impact on business. We also cover interesting cases which we encountered in our practice.
  • Newsletter Sports & Entertainment - November 2013 12/17/2013 Practice Area
  • Tax Commentary 2-2013 12/10/2013 Practice Area Within the set of measures adopted by Royal-Decree-law 14/2013, one of the most-awaited issues was the regulation of deferred tax assets (“DTA”).
  • Tax Bulleting - November 2013 11/27/2013 Practice Area The primacy of EU law over Spanish law no longer appears to raise any doubts and there are numerous judgments from Spanish courts which, based on this principle, set aside administrative decisions which, although in keeping with Spanish law, infringe EU law.
  • Garrigues Polska 3-2013 10/9/2013 Practice Area We are pleased to deliver Newsletter of the Warsaw Office of Garrigues, where topics relevant for the business activity are discussed. We present and discuss planned and introduced changes in the law and practice of law enforcement and administration agencies, such as courts or tax authorities and analyze their impact on business. We also cover interesting cases which we encountered in our practice.
  • Tax Bulletin August/September 2013 10/1/2013 Practice Area The Entrepreneurs Law has made certain changes to the “patent box” regime, which is a regime that allows taxpayers to reduce their corporate income tax base where they license certain intangibles (excluding trademarks) that they have created. The aim of the regime is to encourage Spanish enterprises to invest in the creation of patents and other intangibles.
  • Transport and Shipping Newsletter 4-2013 9/30/2013 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.
  • GARRIGUES POLSKA 2-2013 8/1/2013 Practice Area
  • Tax Bulletin July 2013 7/31/2013 Practice Area The Commission’s decision to initiate the formal state aid proceeding relating to what is known as the “Spanish tax lease” was published on September 21, 2011
  • Tax Bulletin June 2013 6/28/2013 Practice Area Until recently it appeared to be accepted that R&D&I tax credits could be taken by the entities that physically carry out those activities, even if they are commissioned to do so by other parties, if they are not corporate income taxpayers. This has been common practice for pharmaceutical groups, in which the Spanish subsidiaries conduct clinical trials commissioned by nonresident entities in the context of international projects.