Publications - Accounting Law
Royal Decree-Law 18/2020 determines that the distribution of dividends at companies applying for the special ERTE temporary layoff procedures can make them lose their rights to exemption from social security contributions and states that this…
Under the argument that the Covid19 outbreak has resulted in the reduction of electric energy consumption by end users in Mexico and, therefore, the reliability of power supply should be strengthened, the National Center for Energy Control (CENACE)…
On May 8, 2020 the European Commission announced a second amendment to the Temporary Framework adopted on March 19, 2020, amended for the first time on April 3, 2020, in which the framework is extended to allow aid to…
During the state of emergency, various pieces of legislation have been published which affect the corporate bodies of companies. Some of the key new provisions affect matters relating to winding up and shareholders’ right of withdrawal.
Phase 1 of the ‘scaling-down’ process, third tranche of guarantees, extension of ERTE temporary layoffs, potential delay in the application of VAT directives and of DAC6, and measures to support the cultural sector
El pasado 9 de mayo de 2020 el BOE recogió la Resolución de 6 de mayo de 2020, de la Secretaría de Estado de Economía y Apoyo a la Empresa, por la que se publicó el Acuerdo del Consejo de Ministros de 5 de mayo de 2020 que estableció los términos y…
Royal Decree 494/2020, of April 28, 2020, amends the system of control of foreign trade and, among other measures, provides the Inter-ministerial Regulatory Board on Foreign Trade in Defense and Dual Use Goods (JIMDDU) with greater functions, having…
Reopening to the public of establishments, effects of RDL 16/2020 on procedural, insolvency and tax matters, labor measures in preparation for de-escalation and news on administrative procedures
The various pieces of legislation published during the state of emergency, together with statements by registrars and by the CNMV, have created a new exceptional regime governing the corporate bodies of commercial companies, which makes it necessary…
We analyze Royal Decree-Law 16/2020, of April 28, 2020, published in the April 29 edition of the Official State Gazette (BOE), adopting procedural and organizational measures to confront COVID-19 (RDL 16/2020). And entering into force on April 30,…
Critical plans for a return to activity, taxes on the renegotiation of loans, notification of judicial decisions, and doubts regarding leases
We analyze certain doubts about interpretation arising from some of the provisions enacted due to the crisis caused by COVID-19 in relation to leases.