Madrid High Court argues that a complete tax adjustment requires the tax authorities to include statute-barred years also, to avoid double taxation.
Magazine of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest in the field of Sports.
The court must rule on a number of questions referred to the CJEU by the Spanish Supreme Court, in a case in which Garrigues represents Club de Variedades Vegetales Protegidas.
As a result of the transposition of Trademark Directive 2015/2436, both the Trademark Law as well as its implementing regulations have had to be amended accordingly. The reform of the implementing regulations, approved through Royal Decree 306/2019, of April 26, 2019 (published in the Official State Gazette last April 30), came into force on May 1, 2019.