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On November 7, 2014, the General Court of the European Union handed down judgments on the Autogrill España (T-219/10) and Banco Santander and Santusa Holding (T-399/11) cases. In both cases, it held that article 12.5 of the Revised Corporate…

Garrigues is pleased to present its eighth issue of “News”. Prepared by our New York office, “News” highlights Spanish legal and tax issues that may be of interest to you or your clients. In this issue, we take special attention to the Spanish…

Garrigues is pleased to present its seventh issue of “News”. Prepared by our New York office, “News” highlights Spanish legal and tax issues that may be of interest to you or your clients. Below you will find a set of updates, comments and…

The Supreme Court has just handed down three interesting judgments which we discuss in this newsletter:

New Legislation in Spain and Portugal

Updates on Enterprise Income Tax Treatments for Restructuring

The General Taxation Law makes a clear distinction between “tax management procedures” and “inspection activities and proceedings”, regulating them in two different chapters (chapters III and IV, respectively) of Title III of “tax application”…

2011 AMENDMENTS ON THE FOREIGN INVESTMENT INDUSTRIAL GUIDANCE CATALOGUE OF THE PEOPLE’S REPUBLIC OF CHINA

Much attention is being given to the judgment by the Court of Justice of the European Union (CJEU) on the so-called “health cent” (case C-82/12, Transportes Jordi Besora, S.L.). In that judgment, the CJEU held that the Spanish law establishing…

New Tax Legislation in the Budget Law for 2015

The Court of Justice of the European Union (CJEU) has handed down the awaited judgment on the so-called ―health cent‖ (the tax on retail sales of certain oil and gas products) in case C-82/12, Transportes Jordi Besora, S.L. In that judgment, the…