New developments on lawyer-client privilege in CJEU case law
In the last entry of our Tax Blog, we mentioned that the CJEU could clarify or refine its doctrine on professional secrecy in its upcoming ruling on case C-432/23, Ordre des Avocats du Barreau de Luxembourg. This anticipated judgment was issued on…
SOCIMI: Script Dividend not valid for meeting dividend distribution obligation when shareholders are PIT or NRIT taxpayers without permanent establishment
In a recent resolution, the General Directorate of Taxes (DGT) confirms that script dividends are only valid for fulfilling the dividend distribution obligation in the special regime of Listed Companies for Investment in the Real Estate Market (…
Tick tock… countdown to the entry into force of the additional solidarity contribution
On January 1, 2025, the additional solidarity contribution will come into force, by which companies and employees will have to contribute to the Social Security for the salaries that exceed the maximum contribution base established annually by the…
Careful drafting of a license agreement is essential for ensuring a successful and mutually beneficial licensing partnership
Licensing allows companies to enter new markets, reduce production and distribution costs, and strengthen consumer loyalty. However, the success of any licensing strategy hinges on a well-negotiated agreement that includes legal safeguards, clear…
Spain: Here is the new procedure for marine renewable energy installations
The new administrative rules on authorization of these installations involve a process in stages and the simultaneously granting of the renewable energy economic regime, an access capacity allocation for the transmission grid and a preferred right…
Spain: 24-hour telephone assistance during the stay in tourist apartments does not prevent the application of the VAT exemption
According to the General Directorate of Taxes, this offer of telephone assistance to address incidents during the stay in a tourist apartment is not a service inherent to the hotel industry, so it does not affect the VAT exemption if no other hotel…
Lawyers’ Professional Secrecy in recent CJEU Jurisprudence
The CJEU has concluded that the reporting obligations established in the DAC are invalid insofar as they affect lawyers’ professional secrecy, as this guarantees the right to privacy and respect for clients’ private lives. However, it clarifies that…
These are the new obligations for the protection and prevention of risks derived from exposure to carcinogens in the workplace
In the context of the fight against cancer in the EU, Royal Decree 612/2024 on the protection of employees from the risks related to exposure to carcinogenic agents at work has brought relevant changes such as the incorporation of protection against…
Cut! There’s a trademark there II: How to avoid surreptitious advertising or illicit product placement
In order for a product to feature lawfully in audiovisual media, the placement must not affect the editorial freedom of the service provider, must not directly encourage the purchase and must be correctly identified.
Spain: The terms and conditions and call for applications for the "Equality in Business" award for 2024 are published
The award is intended to recognise and stimulate the work of companies and entities committed to equality.
Tourism and climate change: a great challenge (and also an opportunity) for the sector
The impact that climate change is having on tourism requires the adoption of measures that contribute to reducing its effects, not only by complying with sustainability regulations, but also because of the opportunity that the implementation of the…
The Supreme Court definitively resolves which regulation governs the deduction for new fixed assets in the Canary Islands
The Supreme Court has concluded that the regulation governing the deduction for new fixed assets in the Canary Islands is Article 26 of the 1978 Corporate Income Tax Law and not, contrary to what the tax administration and majority jurisprudence…
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