According to the court, the tax regulations are clear in establishing that the taxable base of the Stamp Duty Tax is the real cost value of the new construction that is declared, without mentioning the market value and without providing for update…

The idea has spread that any situation of permanent disability of an employee forces the company to adapt their position, relocate them and/or make reasonable adjustments, but this is not always the case. The suspension of the employment contract…

In its Pelham judgment, the CJEU sets out, for the first time, the concept of “pastiche” as an autonomous limitation to copyright, clarifying its essential aspects and reinforcing artistic freedom in the use of existing works.  

The new European legislation on package travel enters into force, strengthening traveler protection and simplifying the legal framework for the tourism sector. Linked travel arrangements disappear and key obligations for traders are clarified.…

This edition highlights the tax relief measures approved under the Housing Package aimed at addressing housing prices in Portugal, as well as the entry into force of the "Volta" System regarding the deposit and refund of beverage packaging. In…

The Supreme Court stresses that the prior information that must be given to the taxpayer on his rights and the terms and scope of the action is not satisfied with the delivery of the informative annex that usually accompanies the communication of…

In this newsletter we provide a regular roundup of the main new developments in tax law (legislation, judgments, decisions by the economic-administrative tribunals and resolutions by the Directorate-General of Taxes, among others) in Spain.