Publications - Tax
Decree-law n°2.20.292, published in the Official Gazette on March 24th, has suspended the running of all time frames provided by legal and regulatory provisions.
Following Decision (EU) 2020/491 (see our commentary), the Customs Department updates its instructions for claiming import duty relief and VAT exemption on the importation of goods needed to combat the effects of the Covid-19 outbreak.
The situation created by the spread of COVID-19 requires an analysis of the new legislation from all angles of business law. For another week running, Garrigues summarizes the key new legislation that companies need to be aware of over the coming…
In the context of the extraordinary measures adopted to minimize the impact of new coronavirus (COVID-19) on the Portuguese economy, the Portuguese Government decided to extend the deadline to submit the VAT periodic return of February from 10 to 17…
The COVID-19 crisis and resulting halt in economic activity in certain sectors is leading in a few cases to the renegotiation of commercial lease agreements on the ground of force majeure.
The Ministry of Communications and Transportation (SCT) has published in the Federal Official Gazette (DOF) a ruling specifying the essential activities competence of the STC. This is in connection with the ruling published by the Ministry of Health…
A constant stream of new legislation is being approved that affects businesses. Every week Garrigues provides a summary of the main issues that companies need to take a look at over the coming days. This week we feature the new legislation approved…
On April 3, 2020 the European Commission announced the adoption of an amendment extending and adding flexibility to the Temporary Framework adopted on March 19, 2020 to enable Member States to give State aid for research, testing and…
Royal Decree-Law 11/2020, of March 31, 2020, has provided answers to a few doubts that had arisen concerning the rules on calculating certain time periods for tax procedures, following the suspension measures approved in recent weeks; though not…
On April 3, 2020 the European Union published Decision (EU) 2020/491, granting relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of COVID-19. This Decision resulted from the requests sent by…
Article 7.e) of the Spanish Personal Income Tax Law (Law 35/2006, of November 28, 2006) allows an exemption in relation to severance payments for dismissal or removal, where the following requirements are met:
The Spanish Customs and Excise and Special Taxes Department has published new information note NI GA 11/2020, expanding to any type of operator duty relief and VAT exemption on imports of medical supplies for donation, provided that certain…