Spain

06-02-2020
In a recent judgment delivered on March 3, 2020 (cassation appeal 5448/2018), the Supreme Court ruled on the limits of the interpretation of tax treaties in light of later versions of model conventions (and their commentaries) published by the OECD.
05-27-2020
Royal Decree-Law 19/2020 states that the three-month time period for preparing financial statements and other documents required by law will start to run from June 1, 2020, and reduces the time period for approving financial statements to two months running from the end of the time period for their preparation. In keeping with the new time periods for preparation and approval of the financial statements, it is allowed to file a second corporate income tax self-assessment until November 30, 2020. Additionally, amendments are introduced to the rules on tax deferrals for small and medium-sized companies and the self-employed along with a new stamp tax exemption; and a later date has been determined for publication of the list of delinquent tax payers.
05-28-2020
COVID-19 is particularly and adversely affecting shipping, in a similar way to events in many other industries. We examine what key legal issues need to be addressed by the shipping industry, the legislation approved on this subject in recent weeks, and whether force majeure and the rebus sic stantibus doctrine could potentially operate. 
05-20-2020
A judgment by the Court of Justice of the European Union (CJEU) has concluded that to determine whether use “in the course of trade” exists it is irrelevant whether the mark is used in the course of a person's trade or whether any consideration is received. The key lies in the receipt (import) of the goods and in the fact of those goods not being intended for private use.

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