Tributario
Mexico: Uncertainty in international trade due to the National Guard's new customs related duties
The publication of the National Guard Law (LGN) and other legal amendments has raised some concerns in the foreign trade sector, regarding the granting to this corporation direct authority over customs matters. The extent of its powers and the lack of clear limits could affect import and export operations in Mexico.Supreme Court of Spain: the natural gas used in the generation and cogeneration of electricity and heat should be exempt from the special tax on oil and gas
According to the court, Excise and Other Special Taxes Law 38/1992, of December 28, 1992, infringed Directive 2003/96/EC, by charging the special tax on oil and gas on the natural gas used in the generation and cogeneration of electricity and heat.Ignacio Campino joins Garrigues as a partner in the Tax Department in Chile
Garrigues has brought onboard the lawyer Ignacio Campino at its Santiago de Chile office as a partner in the Tax Department. Ignacio Campino has nearly 20 years’ experience advising Chilean and international enterprises on tax and asset-related matters.COVID-19: Review of the year that changed everything and trends for 2021
2020 has been a year like no other. The world health emergency caused by the spread of COVID-19 and the resulting declaration of a state of emergency (lockdown) in Spain in March 2020 brought an unprecedented whirl of legislative activity. Companies have now been placed in an uncertain scenario where decision-making is the key to the future survival of their businesses. Over these months the Garrigues Special COVID-19 team have tried to provide answers to many of the questions that have arisen in the new context. Now that this traumatic 2020 is drawing to an end, we review and look back on the main legal matters of the year, from every angle of business law, while looking towards 2021 and picking out the most important trends to watch in the new year.