Publications - Accounting Law
Various pieces of legislation and also rulings of the Directorate General of Taxes clarify the effects of the use by the owner of the boat for private purposes.
The judgment analyzes the case of a ferry in which a fire broke out at sea, destroying the whole cargo.
This is established by a recent reform introduced in the new regulation of the protection of consumers and users from situations of social and economic vulnerability.
Supreme court ruling on the cost/benefit multiplier not applying to cadastral values of properties makes it recommendable to review the cadastral values of sailing and yacht clubs, leisure harbors and marinas.
Royal Decree 784/2021 approving the regulations on historic ships and boats and their unique reproductions, which implements additional provision eight of the Maritime Shipping Law, has been passed to adopt protection and support measures for the…
The process for draft bill on reforming the Maritime Shipping Law (LNM) and the Revised State Ports and Merchant Shipping Law (TRLPEMM) is still in progress. A few of its new provisions are featured below:
In October, the European Commission and a number of airlines operating in Europe have held several talks to reach specific agreements to achieve better information and timely refunds to passengers following flight cancellations. Passengers’…
The Spanish National Appellate Court (Labor Chamber) has held to be null and void as a matter of law the most important provisions in the IV Framework Agreement for Spanish stevedoring.
Final provision one of Law 11/2021 on measures to prevent and combat tax fraud (BOE of July 10, 2021) has amended Law 19/1994 on the Canary Islands tax and economic regime to adapt the Canary Islands Special Register of Vessels and Shipping…
A decision by the Directorate General for Merchant Shipping (DGMM), delivered on May 27, 2021, has re-allowed entry to Spanish ports of passenger cruise ships making international voyages and sailing within Spanish territorial waters so that they…