Spain

06-17-2021
The European Central Bank (ECB) plans to announce shortly whether it will launch a design and creation project for a digital euro, something which, as the institution itself has said, would have an immense impact. We need to know therefore what the digital euro would be legally and what implications it could have for many parties in the financial system and in particular for banks and other financial institutions.
06-07-2021
A surcharge has to be imposed for the late filing of self-assessments. For this to apply, however, the self-assessment must be filed spontaneously, in other words not due to a prior request by the authorities. In a new decision, the Central Economic-Administrative Tribunal (TEAC) made the definition of prior request more flexible.
05-28-2021
Following the V Social Dialogue Agreement reached between the Government, the labor union organizations UGT and CC.OO. and the employers’ associations CEOE and CEPYME, Royal Decree-law 11/2021, of May 27, on urgent measures for the defense of employment, economic reactivation and the protection of self-employed workers, has been published today, May 28.
05-26-2021
The Supreme Court has endorsed the bringing of direct action by the carrier against the main shipper, even if a court insolvency order has been issued on the intermediary that contracted it. In this judgment, delivered on March 3, 2021, the court reiterated the case law on direct action by the actual carrier against the shipper and the participants in the subcontracting chain.

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