- About Garrigues
- Practice Areas
Show more Practice Areas
Areas and industries
Show more Locations
- Team Show more Team
- Garrigues news room
- Calendar of events
- Work with us Show more Work with us
These contain selected information from the official gazettes and from the main sources of legal information. They are designed to quickly flag new developments that may affect our clients.
In a matter referred by the Catalan High Court for a preliminary ruling, the Court of Justice of the European Union (CJEU) has ruled, in its Judgment of February 22, 2018, that under Spanish legislation it is legal to dismiss a pregnant worker included in a collective layoff proceeding, provided that the criteria according to which the worker was included are objective and are unrelated to the pregnancy.
Order no. 201/2017-XXI-A, of December 22nd, was published in the Tax Authorities' website, determining the extension of the deadline for delivery of the Country-by-Country Report (Model 55), from 31/12/2017 to 28/02/2018, with regard to fiscal year 2016.
Law no. 114/2017, of December 29th, was officially published, which approves the Budget Law for the year 2018. The Budget Law enters into force on 1 January 2018.
The Decree-Law no. 156/2017, of December 28, was published today in the official gazette, increasing the minimum monthly wage to € 580,00, as of January 1, 2018, onwards.
Regulatory Decree no. 11/2017, of December 28th, was officially published, which establishes the threshold for impairment losses and other deductible corrections for the purpose of determining the taxable income, as well as the rules to apply in its determination, regarding entities subject to the supervision of Bank of Portugal, according to articles 28-A/2 and 28-C/1 of the CIT. The rules are to be applicable to the taxable period which began in or after 1 January 2017.
Ministerial Order no. 384/2017, of December 28th, was officially published, which sets the addition rate over CO2 emissions, provided in article 92-A of the Excise Duty Code, in 6,85 euros/ton of CO2, and sets the value of the addition resulting from the application of that rate to the addition factors relative to each product.
Ministerial Order no. 383-A/2017, of December 21st, was officially published, which approves the Country-by-Country report, together with its respective annex I, corresponding to Model 55 and respective filing instructions, and annex II, corresponding to the document on the characteristics, structure and validations scheme «CbC-schema-XML».
Ministerial Order no. 383-B/2017, of December 21st, was officially published, which approves the list of cooperative jurisdictions referred on article 2.º/4, of Law no. 98/2017, of 24 August 2017, relative to the application, by non-EU jurisdictions, of provisions relative to Tax Authorities compulsory and automatic communication of information regarding cross-border rulings, advance pricing agreements and country-by-country report.